What is Tone? Tone in writing refers to the writer's attitude toward the reader and the subject of the message. The overall tone of a written message affects the reader just as one's tone of voice affects the listener in everyday exchanges (Ober 88). Business writers should consider the tone of their message, whether they are writing a memo, letter, report, or any type of business document. Tone is present in all communication activities. Ultimately, the tone of a message is a reflection of the writer and it does affect how the reader will perceive the message.