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Avoid using generic or
mass produced cover letters. Each cover letter should be customized for
each individual employer and include a statement about why you are
attracted to the position and company.
Before you begin writing your letter, learn as much as you can about the potential employer. The more you know about an organization, the better you can tailor your cover letter to the firm's needs. Visit the firm's website and scan industry publications so you are up to speed on recent news about the company.
Remember, you want to express what you can do for the employer, not what they can do for you. A cover letter must highlight aspects of your experience that are most useful to the potential employer, and you can earn points for knowing what those aspects are.