Language in its different forms and means is, essentially, used to communicate a message and to achieve an end and the written form is one of the effective perceivable means used to achieve such an end of conveying messages. This guide has been designed to provide advanced users of English as a Foreign Language with the skills they need to produce effective written business communication. The manual gives users the chance to write, proofread, and revise the types of writing situations that they are most likely to encounter while on the job. It is also intended to help them produce formal or informal written work which is appropriate to a given situation. I hope that whoever uses this manual of Business Writing will develop the confidence to produce effective written business communication, increase awareness of self-editing as part of the writing process, write clear subject lines, understand business writing etiquette, use correct punctuation, deal with both formal and informal types of business writing and, finally, express themselves more clearly and effectively. Business, by its nature as we know, is competitive and is becoming more competitive globally, which means that such competition exists between companies worldwide and amongst employees of the company itself as they try to better themselves in their careers. It follows that performance objectives take priority over other objectives within the company. For example, a Canadian company operating in Arabia or Korea has a long-term objective of establishing good long-term trading relations with the people of Arabia and Koreans, thus their representative's use of English is geared to that end. Similarly, a French company's manager in India needs the language to communicate with his Indian workers.In speaking and writing we judge the success of the person inasmuch as he or she succeeds in expressing his or her ideas precisely enough and appropriately sufficiently for the target situation. A user of the language, particularly, a writer is usually judged on the basis of his or her grammatical accuracy and the range and appropriateness of the vocabulary he or she uses.