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In the first paragraph, describe briefly what piqued your interest in the MBA program, what you hope to get out of the program, and why this particular school's program is right for you. Avoid cliches about childhood aspirations, particularly if you are studying more mundane aspects of business. The first paragraph should introduce why you are right for this school.
If you had to overcome major obstacles to achieve your current level of success, the letter of intent in the perfect place to describe them. MBA programs want students who can work hard to reach goals.
Every statement of purpose must have a description of your business and educational background, as well as a specific plan for the future. What particular aspects of this schools program will teach you the skills you need? What do you want to accomplish with your education? What benefits of the MBA
degree are indispensable in your field? Be specific.
If there are any major shortcomings in your business school application -- very low GPA, low GMAT scores, fewer years experience than the typical applicant -- explain why you are a deserving candidate in spite of these. Use your judgment about making too many excuses for yourself; however, if there are legitimate explanations, describe them and show what you have done to fix the problems.
Ex: Your GPA is low because you spent the first two years of college partying, but you cleaned up your act and excelled academically the following years. Or, your GMAT scores are low because your first language is not English, but you have since improved.
Make sure your letter of intent is unique and pertinent to each school you apply to. Admissions committees don't want to read generic letters that sound like they could have been sent to any school.