Business Writing & Business Correspondence are major forms of communication in the professional world and have, therefore, been brought together under the covers of a single volume. Business Correspondence is communication from one person or organisation to another person or organisation. It has developed a formal structure which is dictated by the age-old need for personal relationship and courtesy in business. Being functional, business correspondence aims at achieving a specific objective, ranging from getting an order to winning of a long business relationship. We have underscored the need for developing such an attitude and have, therefore, throughout laid emphasis on the practical aspects. Business Writing, like business correspondence, has its own formal aspects. Acquaitance with these aspects ids necessary before one is ripe for business writing. The paramount principle suggested is: first know your mind and your facts and everything else will follow in a natural and logical order. As a further help, principles have been reinforced by telling illustrations.