Essays and letters form an integral part of the process of learning a language. The new education policy lays stress on reducing the load of books and prescribes functional literacy and education. Hence this book has been designed with care, keeping in mind the said conception and perspective, with a view to meet the needs of the advanced students as well as of those who intend to sit for competitive examinations. This book covers a wide range of subjects, suggests unique style and technique of composition and cites a good number of model essays and letters on up-to-date topics for the benefit of the students. This book is of immense utility to students and others who are ambitious to acquire the fine style of writing simple, effective and standard English with good command and confidence.