This article examines the levels of analysis adopted in higher education research, using a database of 567 articles published in 15 leading higher education journals internationally during 2010. Level of analysis is a relatively overlooked issue in this field of research, when compared with methodology, theory and/or topic--to which it is, of course, closely related--but is worthy of more investigation. The article seeks to address the question of whether certain levels of analysis are more or less common for different kinds of research. Eight levels of analysis are recognized, varying from the individual, through the course, department, institution, region, nation and system up to the international. The relationships between level of analysis, journal, theme, methodology and authors' characteristics are considered. It is argued that, given the constraints of available data and intended audiences, while valuable research may be conducted at all levels of analysis, the key issue is choosing an appropriate level for the questions being explored, and the methods and theories being applied. (Contains 5 tables.)