We describe a Picard-Vessiot theory for differential fields with non
algebraically closed fields of constants. As a technique for constructing and
classifying Picard-Vessiot extensions, we develop a Galois descent theory. We
utilize this theory to prove that every linear algebraic group G over
R occurs as a differential Galois group over R(z). The
main ingredient of the proof is the Riemann-Hilbert correspondence for regular
singular differential equations over C(z).Comment: 23 page