This theory centres around two factors which contribute to intelligence. One factor is present and exerted in all tasks and activities and represents the ability to reason and solve problems; the other factor represents ability to excel in specific areas of a task.

This theory centres around two types of intelligences. One type represents the comprehension and organisation of acquired knowledge and skills; the other type represents reasoning ability which is the extent of which acquired knowledge/skills is used to solve problems or create solutions.

This theory posits that different individuals have different intellectual strengths, and that intelligence can be categorised into nine distinct types; each type being represented as the ability to excel or learn in a particular way.