The very first step of planning is analyzing and identifying the characteristics of the learners. The learners can be young or adult groups, or student teachers and so on. It is teachers’ responsibility to analyze the audiences in order to form a balanced and well - performed lectures. It is possible to analyze the learners in terms of their “general characteristics” which includes age, sex, mental, emotional, physical or emotional handicaps. “Specific entry competencies” for example prior knowledge, skills, and attitudes about the topic, and according to their “learning styles” such as visual, auditory, tactile, kinesthetic, reflective/logical, verbal or direct experience.