• Write down all your past accomplishments - academic, extra curricular, social contributions, sports - whatever you've done well in life. Also write down all the things that you feel or care for strongly.

• What is it that you want to do in life? What is the career you want to choose for yourself in the future and why?
  

• Write down the area that you want to study further in. How will taking up this course of study help you achieve your long term career goals that you described above?
  

• Now, write down why should you have the life that you want? Why should you get all the things you listed above? What qualifies you to have all the success you desire?

There's another thing you got to do, use the internet or the university prospectus to study about the university you are applying to and the course you want to study. Then, You MUST mention in your SOP as to why you chose the university you are applying to.

Make sure your SOP is grammatically correct, is written in a good flow and does not exceed the prescribed word limit. The SOP should be enthusiastic, friendly and confident in tone. If writing is not your strength, don't hesitate to take the help of a friend or colleague who can write well.