一封邮件的基本内容通常分为三部分：收件人、主题、正文。
接收人。接收人为传递信息或分布任务的对象。除了接收人之外还可以同时抄送给其他人，抄送对象要看邮件重要程度而定。邮件比较重要，责任比较重大，一旦除了问题承担不了责任的时候，记得把你的直接上司或者领导抄送进来。
主题。主题要突出邮件的主旨，要让别人一看到这个主题就能大概知道你想传递的是什么事情，如：关于”…………“的安排，或者针对“…………”的建议。意思明确，引人注目。
正文。首先是尊称，如：尊敬的领导、亲爱的同事等，如果是领导或者长辈就说“您好”，如果是一般的同事就说“你好”。礼貌是最重要的，不管是对领导还是对同事。然后就是正文的内容，要分主次，先总体表达要传递的意思，再用“第一/第二/第三/…………”的格式详细描述，别人也会觉得你思路清晰，主次清晰。最后以祝福语结尾，再注明写邮件日期和写邮件的人。
附件。如果想要表达的信息或者材料内容较多，内存较大，也可以作为附件添加进去。在正文里面说的太多，反而别人不容易抓住重点，对于工作繁忙的人来说，更没时间去慢慢看了。
注意事项：
写好邮件，不要让邮件来降低你的工作能力！
DearMissYuan,
Howareyou?IamTonny.Itishotthissummerholiday.Areyoureadingthisathome?
Now,IaminHongKong.I'dliketogiveyoumye-mail.
HongKongisnotasbigasShanghai,butitisamodernandbeautifulplace.It'sverybusyinthestreet.Icanalsoseemanytallbuildings.They'realwaysbrightatnight.
IlikeDisneyLandbest.IcanseemanycartooncharacterstherelikeDonaldDuck,MickeyMouse,SnowWhiteandsoon.IwanttostayinDisneyLandlonger,buttheairplanewillnotwaitforus.IhavetosaygoodbyetomyDisneyfriends.
Iwanttotellyoumore,whenImeetyouinthenewterm.
YourstudentTonny
"herecomesunclesletter!"ishoutedhappily.butthisletterwasdifferentfromthosehesenttomebefore.itwasanemail!myunclewenttotheunitedstateslongago.buthecaredaboutmystudyandlifeverymuch.sohewrotemeoften.butitwouldtakealongtimeforhislettertoarrive.
severalyearslater,myfamilysetupatelephoneset,itbecameeasierforustocommunicate,butwecostmoremoneybycallingeachother.nowwebothhadacomputerandcouldgetontheintemet.thenwecouldtalktoeachotheranytimewewantedto,anditwouldntcostmuch.theworldischanging,anditischangingbetterandbetter.
DearMr./Ms.，
ThisistointroduceMr.FrankJones,ournewmarketingspecialistwhowillbeinLondonfromApril5tomidAprilonbusiness.WeshallappreciateanyhelpyoucangiveMr.Jonesandwillalwaysbehappytoreciprocate.
Yoursfaithfully
尊敬的先生/小姐，
现向您推荐我们的市场专家弗兰克·琼斯先生。他将因公务在四月15日到四月中旬期间停留伦敦。我们将非常感谢您向琼斯先生提供的任何帮助，并非常高兴施以回报。
您诚挚的XX
"Herecomesunclesletter!"Ishoutedhappily.Butthisletterwasdifferentfromthosehesenttomebefore.Itwasanemail!MyunclewenttotheUnitedStateslongago.Buthecaredaboutmystudyandlifeverymuch.Sohewrotemeoften.
Butitwouldtakealongtimeforhislettertoarrive.Severalyearslater，myfamilysetupatelephoneset，Itbecameeasierforustocommunicate，butwecostmoremoneybycallingeachother.NowwebothhadacomputerandcouldgetontheIntemet.Thenwecouldtalktoeachotheranytimewewantedto，anditwouldn＇tcostmuch.Theworldischanging，anditischangingbetterandbetter.
DearJenny,
Howareyougettingalongthesedays?Ihopeeverythingisallright.ButIamupsetthesedaysbecauseofmyparents.Ithinktheytakecaretoomuchaboutmeandtooovervaluemygrades.Ihavetotellthemmyeveryexamandmygrades.IfIdowell,theyarehappy.IfIdon’t,theywouldbeeverysadandnervous,especiallymymother.Mymotherevenmakesadetailedplanformyfuture.Inherplan,Iwillgothebestseniorschoolofmycityandthengotoatopuniversityofourcountry.Shewantsmetobeacivilservantinthefuture,becausethisjobissteadyandwell-paid.ButIdon’tlikeit;Iwanttobeajournalist.Ifeelsoupsetaboutherplan.Itoldthemmyfeelingsbefore,buttheyneverlistenedtomeandsaidwhattheydoingaregoodforme.WhatshouldIdo?
IthinkIneedsomeonetotalktoandlookforwardtoyourreply.
Lovelyyours,
Juliet