This PowerPoint is designed for partners to practice setting up 2 digit subtraction problems and deciding whether or not they need to regroup. It includes thinking questions for partners to discuss as they think about how to solve these problems. This step-by-step guide should help students think through place value concepts and develop class discussion. It was made to be the "we-do" portion of a typical "I-we-you" lesson format. The PowerPoint format helps provide immediate feedback for students who are just starting to practice 2 digit subtraction.