tThe cover letter is one of the few documents that nearly everyone will have to write at some point in their life. It has been said that the CV is possibly the most important document you will ever write and if this is the case then arguably, the cover letter could be a close second. The good news is that whilst it might seem complex, in truth it is a just a combination of basic principles that need to be included and followed.
Via The Learning Factor
Here are some ideas for writing a better cover letter.
As an Executive Search consultant I would advise every candidate to read this. It's right on the money. One other important point to note: if the application asks for a cover letter and you don't supply one, you have failed the first test.