This research specifically analyzes the needs of students and teachers in the use of learning materials in the emancipated curriculum. The results of the analysis from this research will be used as a basis for developing a learning material product that focuses on student learning styles as an implementation of differentiated learning in the classroom. The subjects of this study were grade 12 students from two high school level schools in Buleleng Regency and the second subject was the English teacher at each school. Data was collected through questionnaires and interviews. Descriptive qualitative research methods were used in this research to examine the data properly. The study's findings demonstrate that students from two distinct schools use four different learning styles: visual, auditory/aural, read/write, and kinesthetic. Of the respondents, 33% of students in School A had an auditory/aural learning style, while 26% had a read/write learning style. Kinesthetic learners come third with a percentage of 22%, while visual learners rank last with the lowest percentage of 19%. Subsequently, School B's results indicated that 29% of students preferred an auditory/aural learning approach. With 25% of the total, visual learning has become the second most popular method of learning. The kinesthetic and read/write learning modalities come in second and third, respectively, with a share of 23%. Interviews conducted in the interim revealed that although the two schools had adopted varied instruction based on students' learning preferences, they had not done so by providing them with learning resources that met their requirements. It is envisaged that the analysis's findings may be appropriately turned into a product of learning materials that will help instructors and students in the classroom execute differentiated instruction.
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