This is the final stage in the process, the point at which we have reached theoretical saturation and no new properties, relationships or dimensions are emerging from the analysis; our category is established. Usually this will involve identifying one or two core categories to which all other categories are linked as subcategories. This is our conceptual framework, which forms the basis of our emergent theory, our working hypothesis generated from the data. There is little question among researchers that this the most difficult stage in the process, not least because it involves ‘throwing away’ a lot of hard work, or at least it appears to. You have to formulate a coherent theory that integrates your data and presents your interpretation to you audience. Because of the vast amount of data you are likely to have been working with it is inevitable that it cannot all be included. But remember that there is always another question to be asked, another path to expected to suggest further research and this is maybe where your ‘redundant’ categories fit. At this stage the true grounded theory is developed. In many research studies you will find that researchers stop short of this and choose to present all of their findings grouped in thematic units. There is nothing wrong with this but it is wrong to claim you have taken a grounded theory approach if this final stage is not present.