According to Tomlinson (1999), teachers can decide to differentiate their
instruction based on three different areas: content; process; and product. Content is
defined as what the student is required to learn. Process is how the student is to learn this
content. Product is how the student demonstrates what he or she has learned (Tomlinson
& Eidson, 2003). Wormelli (2007) believes that the most important factor for educators
in any subject or grade level to differentiate is their ―mind-set‖. He feels that unless
educators have courage to implement differentiation they cannot incorporate it as part of
their craft of teaching.