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  Books have been written about correct normalisation techniques. There are
  also several software packages devoted to providing normalisation tools. A
  detailed discussion of the subject is beyond the scope of this manual, but
  by following these brief tips, you should be able to normalise a database:

  Identify the entities.

  Another way to view this is to ask, What depends on what? A leaf depends
  upon a branch. A branch depends upon a trunk. A trunk depends upon a root.
  All these dependencies, taken together, comprise our notion of a tree. A
  sufficient number of trees make up a forest.

  Decide what form your links will take

  Make a list of all the links your application will require. Then create
  your tables, adding the appropriate link field(s) to each as you go.

  Draw a map of your database

  Your map need not look fancy, but it should clearly show all tables in your
  application, and the relationships between them.

  Explain your diagram to a colleague, aloud

  This last step often reveals weaknesses in your original design, or
  elements forgotten about.