Revisiting the Muse
Revision, Revision, Revision
Different reviewers provide you with differences of opinion, which can be frustrating when you are genuinely trying to be responsive to contradictory comments. It may help if you do a high-level reading of reviewers’ comments.
In a high-level reading, you are looking for questions, not answers. Was there a portion of your paper many reviewers had trouble with, even if they came up with contradictory suggestions for resolution? Clusters of questions or comments point to fundamental issues you need to address, even if you take a different tack in fixing the problem.
You may choose not to respond to some suggestions and critiques. Most editors will respect those choices, as long as you explain your reasoning and make a genuine effort to address weaknesses in your paper.
A revision worksheet can also help you retain a sense of perspective, as well as start to choose your route through whatever revisions you decide to make.

