This study critically examines the challenge of representing the materiality of the immaterial, focusing onthe graphic representation of intangible cultural heritage. How can heritage that is inherently non-physical be visuallyconveyed? Representation is not merely depiction; it entails interpretation, comprehension, and communication,enabling shared understanding. Whether through drawing, modeling, or digital visualization, representationoperates as a cognitive tool that shapes perception and knowledge. This research presents a state-of-the-art review grounded in diverse studies and experimental approaches to both tangible and intangible heritage. In the context of heritage data science, contemporary practices increasingly employ digital technologies to visualize actions, activities, events, spatial-temporal dynamics, and processes. These approaches not only seek to capture complexity but also stimulate critical reflection on the role of graphic representation in addressing the intangible dimension of cultural heritage.