The process of how the material in a lesson is learned may be differentiated for students based on their learning styles, taking into account what standards of performance are required for the age level. This stage of differentiation allows students to learn based either on what method is easiest for them to acquire knowledge, or what may challenge them most: some students may prefer to read about a topic (or may require practice in reading), and others may prefer to listen (or require practice in listening), or acquire knowledge by manipulating objects associated with the content. Information may be presented in multiple ways by the teacher, and may be based on any available methods or materials. Many teachers use areas of Multiple Intelligences to provide learning opportunities.
Commonalities in the assessment results lead to grouping practices that are designed to meet the students’ needs. "How" a teacher plans to deliver the instruction is based on assessment results that show the needs, learning styles, interests, and levels of prior knowledge. The grouping practices must be flexible, as groups will change with regard to the need that will be addressed. Regardless of whether the differentiation of instruction is based upon student readiness, interests, or needs, the dynamic flow of grouping and regrouping is one of the foundations of differentiated instruction. It is important for a differentiated classroom to allow some students to work alone, if this is their best modality for a particular task. (Nunley, 2004)
Differentiating by process refers to how a student comes to understand and assimilate facts, concepts and skills (Anderson, 2007). After teaching a lesson, a teacher might break students into small “ability” groups based on their readiness. The teacher would then give each group a series of questions, based on each group's appropriate level of readiness-skills, related to the objectives of the lesson. Another way to group the students could be based on the students’ learning styles. The main idea behind this is that students are at different levels and learn in different ways, so a teacher can’t teach them all the same way.
Another model of differentiation, Layered Curriculum, simply offers student a choice of assignments but requires demonstration of learning in order to pass the assignment. This eliminates the need for pre-assessment and is useful for teachers with large class loads, such as in high school.