The forthcoming generation of Extremely Large Telescope (ELTs) will reach unprecedented spectroscopic sensitivity coupled with high angular resolution in the near infrared. This workshop will bring together the international astronomical community to explore the transformational science that the spectroscopic instrument suites of the ELTs (GMT, TMT and ELT) will achieve. High resolution simulations have played a key role in the development of the instrument science cases providing a quantifiable means to determine feasibility and to predict the scientific outcomes that can be achieved.