As with most things, ITIL® can be viewed from multiple perspectives. I have found that many people seem to take a polarized view of the set of best practices. They either see ITIL® from a very literal, functional and operational focus or they see ITIL® from a more figurative, conceptual and strategic perspective. The interesting thing about ITIL® is that it is both of those things and everything in between all at the same time! After spending many years reading, thinking, teaching and using ITIL® I have found that one of its greatest benefits is its flexibility. The set of best practices can be seen from strategic, tactical and operational perspectives. In addition it is my firm belief that to be a true expert in the best practices one must be able to think at all three of those levels at the same! Because ITIL® takes a lifecycle approach (cradle to grave for the life of a service) it operates very strategically. Because ITIL® provides a set of processes for achieving value fo