Planning is very important in instruction as in any enterprise. Adopting a top-down planning strategy, there are three levels to the planning of instruction. The plan of instruction for a particular academic year of a particular subject is decided at the beginning of the year. There are several factors that are to be considered in the process of planning. Based on the plan of instruction for the whole of the academic year, unit and lesson plan are developed. Thus, planning of instruction has three levels. They are: (1) Year Plan, (2) Unit Plan and (3) Lesson Plan. The year plan and unit plan will be briefly discussed in the following pages. The lesson plan will be discussed in detail.