在現今擁有學術多樣性的多元異質幼兒園教室中，差異化教學之實施將可達到兼顧個別差異和以幼兒為中心之哲學觀的目標。臺灣新教育政令雖僅要求中小學實施差異化教學，但國外已有差異化教學在幼兒教育的實務應用論述，亦有研究證據顯示其對幼兒學習有正向幫助。本文運用文獻評析法，第一個部分在釐清差異化教學之意涵與迷思，並將相關研究分為差異化教學對孩子學習的影響和差異化教學的教師專業成長陳述之；並分析出有助於實施適切差異化教學的原則與策略，及教師專業成長的設計與施行方向。第二部分歸納與延伸第一部份的理論基礎與研究證據，提出幼兒教育實施差異化教學的展望：首先，重視教師在差異化教學的專業成長，以有效提升教師實踐知能；再者，融合差異化教學的理念、理論與實務將使主題課程統整具前瞻性；最後，分析文獻中適合幼兒教育之差異化教學原則與策略，並舉例說明如何適用於幼兒園中。

Within the multiple and heterogeneous diversities of learning performances in kindergarten classrooms, the implementation of differentiated instruction (DI) is truly valuable and useful in achieving the individual success under the student-center approach. In Taiwan, DI is required in elementary and secondary classrooms; however, it appears to be beneficial, too, for early childhood education as discussions over this has been for years among professionals both in and out of Taiwan. Past studies showed that DI is essential and beneficial in providing high-quality instruction to young children. Based on an in-depth documentation analysis onto the past studies, this paper categorizes and discusses two major findings. First, a clarification is made upon possible misconceptions and the faithful meanings of DI. Furthermore, these studies are analyzed in two parts: the effects of DI on children’s learning and teachers’ professional development in DI. Some follow-up principles and strategies of DI are also proposed, with effective ways recommended in designing and implementing teachers’ professional development. Based on the above, a three-prong action plan to implement DI in early childhood education suggested is: (1) It is essential to emphasize teachers’ professional development of DI for productive improvements on their practical knowledge and capability. (2) By integrating the philosophy, theory, and practice of DI, the thematic integrated curriculum used in early childhood education would become more successful. (3) Some suitable principles and strategies for early childhood education are proposed for kindergartens, with examples illustrated, too.