- Letter I: "Introduction" — Introduction of the fictional persona of James, an American farmer, and the commencement of his correspondence via letters with 'Mr F. B.', an English gentleman. Doubting his writing abilities, he receives advice from his wife and the local minister.
- Letter II: "On the Situation, Feelings, and Pleasures of an American Farmer" — Description of the creatures, plants, and activities on and around the farm owned by James. It comments on the differences between the American model of society and that of European countries.
- Letter III: "What Is an American?" — Comparison between the physical environment and the societies that emerge from it. Explores the conditions and aspects of the new American country and what constitutes the identity of its citizens.
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Letters IV – VIII — Widely referred to as the "Nantucket sequence" or "Nantucket letters".[6][7] These letters describe various aspects of the Quaker society on the island of Nantucket and Martha's Vineyard:
- Letter IV: "Description of the island of Nantucket; with the manners, customs, policy and trade, of the inhabitants"
- Letter V: "Customary education and employment of the inhabitants of Nantucket"
- Letter VI: "Description of the island of Martha's Vineyard, and of the whale-fishery"
- Letter VII: "Manners and customs at Nantucket"
- Letter VIII: "Peculiar customs at Nantucket"
- Letter IX: "Description of Charles Town; Thoughts on Slavery; on Physical Evil; a Melancholy Scene" — An account of "Charles Town" (now Charleston), particularly on the institution of slavery in the town and in the Southern United States. It argues about the destruction that revolves around the slave-master relationships and makes an appeal to the North, in particular, that slavery is a truly evil practice in the midst of the new nation of America.
- Letter X: "On snakes and on the humming-bird" — Extensive detailing of a wide variety of snakes, including the cultural practices surrounding them; it also mentions their habits and stories that have been told in America, warning people about certain ones. At the end of this letter, the discussion turns to the hummingbirds found around James' land and their habits and varieties.
- Letter XI: "From Mr. Iw——n Al——z, a Russian gentleman describing a visit he paid, at my request, to Mr. John Bertram, the celebreated Pennsylvanian botanist" — Narrated by a Russian gentleman, describing his visit to the famous Pennsylvanian botanist, Mr. John Bertram. The narrator tells of the new methods of fertilizing and irrigation that Bertram has invented and used on his own plants.
- Letter XII: "Distresses of a Frontier Man" — Description of the impending American Revolutionary War and James' turmoil at being caught between forces—American and British—beyond his own control, including anxiety over to whom he owes his allegiance. Also considered is the way of life of Native Americans, with whom James and his family intend to live at the close of the book.
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