教育辦理方式須符合社會需求與期望進行調整革新，而回應學生多元的學習需求常是進步國家教育改革的核心訴求，因此，差異化教學乃成為普通教育教師所需強化的專業知能。本文先從融合教育的觀點，陳述臺灣與美國兩地實施差異化教學的現況，剖析推展差異化教學的背景脈絡，其後再從面對學生差異的視框，以及學校學習支援系統的建置，探究落實差異化教學所需關注的面向。文末則提出差異化教學在教學實務現場的永續發展，有賴於教師專業發展層次的建立和整體制度建構的支持。

Education is required to adjust and evolve in response to social needs and expectation. In terms of education reform in developed countries, students' diverse learning needs are typically addressed at school. Differentiated instruction, a pedagogy focusing on diverse learners' needs, becomes an essential understanding and skill for teachers in general education. In light of inclusion education, the current implementation of differentiated instruction in Taiwan and US is described to contextualize how differentiation is to be achieved. Interpretation of students' differences based on different paradigms and establishment of school learning support systems for differentiation are further discussed. The sustainable development of differentiated instruction in schools also relies on layering teacher professional development levels and building well-developed school support institution.