一、确认对方来函
还价函总是一封回信，因此在信的开头，我们会礼节性地感谢对方的来函。而且，通常还会先简洁地表明我方对来函的总体态度。例如：
We are glad to receive your letter of March 22 but sorry to learn that your customers find our quotation too high.
Thank you for your fax of March l9. We regret to say that we can not accept your counter offer.
二、强调原价的合理性，并列明理由
无论最后是否接受对方的还价，我们一般都会先坚持原报价的合理性，同时给出各种适当的理由，或认为报价符合市价，或5ffiIE产品品质超群，或言明利润已降至极限，或指出目前原料价格上涨、人工成本提升等等。例如：
As business has been done extensively in your market at this price, we regret to say we cannot make further concession.
We believe our price are quite realistic; it is impossible that any other suppliers can under-quote us if their products are as good as ours in quality.
The price we quoted is accurately calculated. We have cut the profit to the minimum in order to expand the market.
We feel that your counter offer is not proper because the price for such material is on the increase at present.
三、提出我方条件，并催促对方行动
这部分的写法非常灵活，并没什么定式可言，关键是要具有说服力，而且常常带有促销的性质，如以数量折扣吸引对方大批订购，以库存紧张激励对方早下订单等。即便是在拒绝还价、不作任何让步的情况下，我们一般也会推荐一些价格低廉的替代品，以寻求新的商机。例如: However , in order to develop our market in your place， we have decided to accept your counter offer as an exceptional case.
In order to assist you to compete with other dea1ers in the market, we have decided to reduce 2% of the price quoted to you in the previous letter, if your order reaches 5000 sets at one time.
Owing to the great demand for the product， this offer is va1id on1y for 5 days.
As an excellent substitute for this artic1e， we would
suggest you our Fine range shoes，which are sold at a lower price but also enjoy a good popu1arity in the world market.
