Delegation is most definitely not an easy task. That's because knowing what to do and how to do it are two completely different things. Delegation is an art, not a science. Delegation is subjective, open-ended, and can be very emotional. Unfortunately, many owners, managers, and workers do a very poor job of delegating. Here's three decent reads on understanding the pitfalls and improving delegation skills: The Art of Delegation: 11 Ways to Work Smarter Today; How You Can Become a Better Delegator; and The Triple Whammy of Poor Delegation.