If you mean have different channels available on different players, it can't be done if they are both attached to the same Roku user account. That doesn't mean that you can't use different login credentials for specific channels, such as Netflix or Vudu. And you can arrange the home screen tiles separately between devices. But if you want Netflix on one device but not on another, that can only be done with two separate Roku user accounts.
Dan
Roku Stick (3600), Ultra (4640), Ultra (4670), Ultra (4800), Premiere (3920), Insignia 720p Roku TV, Sharp 4K Roku TV, Nvidia Shield, Windows 10 Pro x64 running Serviio and Plex on a wired Gigabit network.