1. Factor the bottom. 2. Create two fractions, a/p1, and b/p2, where p1 and p2 are the polynomials you just factored out, and a/b are arbitrary variables 3. Multiply a by p2, and b by p1. 4. When you split the ## Degree of the numerator is equal 1. First perform polynomial division. 2. Then find a partial fraction with the remainder ## Degree where the numerator is greater 1. First perform polynomial division to reach a point where the degree of the numerator is less than the degree of the denominator