推荐信的核心内容是评估申请者的特质，以及将来在某个特定专业领域发展的潜力。有些学校会提供推荐信表格让推荐人逐一填写并回答问题。如：

　　 how long have you known the applicant and in what capacity?

　　 what are the applicant’s talents or strengths and weakness?

　　 how would you assess the candidate’s potential for success in the graduate program he or she has selected?

　　 in your opinion, how could the applicant benefit from attending this graduate program?

　　 please provide any additional comment about the applicant's personality, ability, motivation or leadership potential that are relevant to the admissions decision.

　　 若无特定要求，则以书信的方式撰写即可。从上面几个具有代表性的问题中，可以总结出推荐信的内容包括但不限于：1) 申请人与推荐人的关系、认识时间;2) 申请人的长处和不足;3) 申请人的关键品质和独特个性(如智力、创造力、自信心、人格魅力、以及商学院特别重视的抱负、动机、领导潜力、成熟程度、团队协作精神、沟通技巧等)情况及在其所属群体中的突出程度。