General objective of this presentation is to discuss on Diversification. Diversification is often a corporate strategy to improve sales volume from services & new markets. Diversification can be expanding in a new segment of an industry that the business is already in or investing in a promising business outside in the scope of the present business. Diversification is often a method of portfolio operations whereby an investor reduces the volatility of their portfolio by holding a range of different investment that have low correlations together. Finally briefly discuss on levels of Diversification and reasons for Diversification.