Much language study has always been devoted to pronunciation, grammar, and vocabulary and, as a result, has examined sentences as the largest unit of communication. However, we all know that being able to produce correct sentences is not enough to use a language in communicating suceessfully; we need to grasp a larger unit of communication. Modern linguistic tendency of research focuses on discourse analysis, which is functional analysis of discourse involving the analysis of language in use. Discourse analysis, although a challenge to researchers and learners, has attracted much of their attention. It can be said that discourse analysis touches so many issues of communicating language both in spoken and written form. It can be analyzed in the light of critical discourse analysis where relationship between the power, ideology and language is found, or analyzed to find out linguistic features. However, this thesis will not present the above issues but study a very interesting aspect of discourse, that’s say, the structure of the text. The Declaration of Independence of the United States and that of Vietnam will be chosen as subject of the study. The reason for this choice is that both share the same genre but are written by two different people in two different countries. Moreover, the texts are quite popular with people all over the world.