The idea of differentiation was initiated by educators of and researchers for students who were classified as gifted and talented. Subsequently, this concept has become part of the general belief system that educators must meet and address the needs of every child, regardless of ability levels. Researchers have found that most teachers state that in theory they believe in the idea of differentiation and want to do it. However, in light of high stakes standardized testing, large numbers of students, and large course loads, they feel it is an overwhelming task and there are not enough hours in the day to do it well. According to Tomlinson, the guru in this field, differentiation is a philosophy, not a specific formula or methodology. It is the deep belief on the part of educators that every student can learn and the teachers will do whatever is necessary to help each reach his/her potential. There is a high regard and respect from the teacher to the learner. Although the teacher is the chief curriculum designer, in a differentiated environment, the students are the curriculum development engineers. In this setting, the content, processes, products, assessments, and environments can be differentiated. Suggestions for its implementation and a few suggested differentiated activities are presented. (Contains 7 resources and 2 online resources.)