A method is proposed to compute equilibrium structures of differentially rotating polytropic stars. The law of differential rotation is assumed to be the form of.The angular velocity of rotation (ω) is a function of distance (s) of a fluid element from the axis of rotation.Kippenhahn and Thomas'saveraging approach and concepts of Roche-equipotential areutilised to incorporate the effects of differential rotation on the equilibrium structures of differentially rotating polytropic stellar models having non-uniform masses. The proposed mathematical modelling can be used to determine structures, oscillations and other distortions of pre-main sequence, main sequence and giant stars.