The media industry is increasingly personalizing the offering of contents in attempt to better target the audience. This requires to analyze the relationships that goes established between users and content they enjoy, looking at one side to the content characteristics and on the other to the user profile, in order to find the best match between the two. In this paper we suggest to build that relationship using the Dempster-Shafer's Theory of Evidence, proposing a reference model and illustrating its properties by means of a toy example. Finally we suggest possible applications of the model for tasks that are common in the modern media industry.