| Familiarisation with the data through review, reading, listening etc |
| Transcription of tape recorded material |
| Organisation and indexing of data for easy retrieval and identification |
| Coding (may be called indexing) |
| Identification of themes |
| Re-coding |
| Development of provisional categories |
| Exploration of relationships between categories |
| Refinement of themes and categories |
| Development of theory and incorporation of pre-existing knowledge |
| Testing of theory against the data |
| Report writing, including excerpts from original data if appropriate (eg quotes from interviews) |