Tone and Mood You might think about the difference between mood and tone as follows: Mood as the attitude of the author toward the subject, and Tone as the attitude of the author toward the audience.Usually. Sometimes there is a fine line, and Tone can be an attitude toward the implied audience and subject both.one and Mood You might think about the difference between mood and tone as follows: Mood as the attitude of the author toward the subject, and Tone as the attitude of the author toward the audience.