The Atkins diet has a stated value of providing people with a lifetime of nutritional philosophy which restricts their intake of processed and refined carbohydrates and encourages consumption of nutrient-rich unprocessed foods such as meat while promoting the use of "vita-nutrient" supplements.

Atkins provides a series of dietary phases, which most people pass through sequentially. Additional diets are provided for those who can't follow the path of the majority, such as those with food intolerances and a high metabolic resistance. The first two weeks of Atkins is the "induction" phase. During these 14 days, dieters are cautioned to follow detailed instructions exactly. The point of induction is to kick-start the body into lipolysis/ketosis, during which the metabolism can be "switched" to one that primarily burns fat for energy.

During the next phase of the plan, the diet becomes less restrictive and more palatable, mainly by increasing the permitted vegetables and raising carbohydrate levels. Upon approaching their weight goal, dieters establish their "critical carbohydrate level" for maintenance, which is the highest number of grams of carbohydrates per day they can ingest without beginning to gain the lost weight back.