This study aims to describe the analysis of differentiated learning in IPAS (Natural and Social Sciences) subjects for 4th grade elementary school in Minahasa as well as the role of teachers and students in differentiated learning and explain the impact of differentiated learning. The research method used in this research is descriptive qualitative. The data collection technique used interview, observation and documentation techniques. The subjects of this research is the teacher mover in Minahasa, found in 8 schools. The results of this study found that there are things that need to be considered in differentiated learning including ‘Merdeka’ curriculum teaching modules, the content of differentiated teaching modules. Teachers have a key role in identifying the potential, interests, and learning needs of each student, teachers can design learning that accommodates student diversity, so that each student can develop optimally. The impact is that student learning outcomes can be very significant, because differentiated teaching modules can adjust the needs and learning styles of individual students so that there is an increase in student involvement in the learning process.