一个段落就是一组互相紧密关联的句子，而且这些句子所表达的中心议题是相同的。每一段落都应集中于一个意思，此段中每一句的目的都十分明确，而且都能起到承上启下的作用。第一句介绍中心议题，中间一句或若干句子发展了这一中心思想，而最后一句则起到总结的作用，而且为引出下一段落打下一个基础。
比如：
Our delivery schedule is causing problem. We have not yet delivered the full line of products, so we appear to be late. The delivery is not really overdue, because the buyer has changed certain specifications.
段落的划分
段落的划分在交流思想中十分重要。段落划分得清楚可以加深理解，尤其是一份文件要处理复杂的事务，或者一系列不同的问题时更显得必要。在有些文件中，每个段落都有一个小标题，在一般的业务函电中，每一段落的第一句往往表示的就是本段展开所要遵循的议题。
段落的长度
业务函电中段落倾向于简短。但是，长度相同的段落罗列在一起会使信件显得十分死板，所以，一定要使段落的长度发生变化，这样可以使你的信令人读来兴味盎然。在总结一封信时，一个段落可以只包括一个词组。
We hope to hear from you soon.统一性和连贯性
一个好的段落，其基本特性就是统一性和连贯性。
(1) 统一性：一个段落可能只涉及到一个议题，与此议题无关的事情应该另起一段。分析下面的一段文字：
We are sorry to inform you that on opening up the cases containing the glass, we found about 10% to have been broken. We should be glad if you would arrange for your London agent to inspect the consignment and report to you upon it. We are afraid we shall have to claim on you for a 30% reduction is the amount of your invoice. * As we are under contract to deliver assorted size of this kind of glass immediately, we should be glad if you would kindly give your immediate attention to this matter,and let us know when your representative may be expected to call.
这封信谈到两个单独的意思，因此应该分成两段，可以从星号处分开。
(2) 连贯性：在同一段落中的句子应该按逻辑关系排列，以便使一句话很自然地引向下一句，而下一句所承接的问题正是前一句所留下的。在一封业务函电中，第一句话通常都要陈述该段的中心意思，其他句子对核心句不仅要起到支持作用，而且还要对其做进一步的阐述。把句子连贯地安排在一起，这十分重要，以便有一条逻辑线贯穿那些起到旁征作用的句子。
请参阅下列各段文字。
He will arrive on the 11:30 a.m.plane. The purpose of his visit is to familiarize himself with the company’s branch in Singapore. He would like to meet local officials.
Mr.John Smith, who was recently appointed to the post of managing director will visit you next Friday. Please assist him in every way and give him an opportunity to meet staff at all levels.
这些句子需要按逻辑性排列成一个连贯的段落。
Mr.John Smith,who was recently appointed to the post of managing director, will visit you next Friday.The purpose of his visit is to familiarize himself with the company’s branch in Singapore. He will arrive on the 11:30 a.m. plane. Please assist him in every way to meet local officials and give him an opportunity to meet staff at all levels.
连贯性在段落划分中也十分重要。因为每一个段落涉及的只有一个中心议题，那么段落的划分应遵从笔者的思想，而他这种思想又自然而然地从一个问题转向另一个问题。
要达到连贯性，在写信时适当地插入一些连接词或转折词是十分重要的。