But Watts knew that most Christians need help in the use of this great privilege, so that our prayers should be both acceptable to God and 'a delightful and profitable exercise to our own souls and to those that join with us'.

Watts deals in turn with the nature of prayer, prayer viewed as a gift which can be developed, prayer as dependent on the fruits of divine grace, and the assistance of the Spirit of God in prayer. In his final chapter he brings forward several arguments to persuade all Christians to develop and use 'this holy skill of conversation with God.'