关键点一： Restatement of Your Opinion
有的文章在第一段已经表达了作者的观点，那么这种情况，只要在最后一段重申一下就可以了。但是不能照抄一遍!或者将主体段所阐述的分论点(即ideas)的内容总结一下。但是，千万不要在末段的观点与全文的观点矛盾!
有的文章在第一段未明确地表达作者的观点，那么这种情况，就必须在最后一段明确地表达一下观点。
关键点二： Offering Solutions or Recommendations(optional)
有时候雅思题目会要求考生提供对某种现象的解决方法、建议等等，这种情况，就按照题目要求在结尾段分析解决方法或建议等。
注： 首尾段之间一般有一定的呼应，绝对不能自相矛盾。
如：第一段： Many years ago trying to help people with every kind of trouble left me with one sure conviction: in case after case the difficulty could have been overcome — or might never have arisen — if the people involved had just treated one another with common courtesy.
结尾段：In the end, it all comes down to how you regard people — not just people in general, but individuals. Life is full of minor irritations and trials and injustices. The only constant, daily effective solution is politeness — which is the golden rule in action.
说明：很明显尾段没有重复首段的内容，但内容是相联系的。