In the first of a series of "how-to" essays on conducting qualitative data analysis, Ron Chenail points out the challenges of determining units to analyze qualitatively when dealing with text. He acknowledges that although we may read a document word-by-word or line-by-line, we need to adjust our focus when processing the text for purposes of conducting qualitative data analysis so we concentrate on meaningful, undivided entities or wholes as our units of analysis. (Contains 1 figure.)