Abstract: Electronic mail （email） now becomes one of the most important part in daily life, but it’s difficult for the programer to analyse it, and a uniformed representation is needed now. However, XML is a good choice for representing email in a structured form. In this paper, based on an overview of the syntax structure of email, a practicable representation method is presented. In this representation, the concept of MIME entity is given and used as basic components. As an example, the design of an e-mail filter is given.