This resource is a blog entry discussing the differences between CoBIT and ITIL. I chose this resource as there is a lot of confusion about the way in which ITSM is applied and the distinction between the CoBIT and ITIL implementations is frequently unclear. Ibaraki explains that CoBIT provides the governance and metric structures while ITIL delivers on the actual mechanics and "how-to" processes. The author makes an interesting observation that it is wrong to simplify COBIT as providing the 'why' and ITIL providing the 'how' because both ITSM mechanisms have considerable overlap and both need to be used at the same time. I found this article very useful in explaining the differences and similarities between these two aspects of ITSM.