This thesis seeks to highlight the role of the (intentionality) of the sender and the role of (the acceptability) of the recipient in their relationship with the cohesion and the coherence of the text, as part of a new reading of Resalat AlGhofran by Abu Ala 'Al-Maari, which is well-known in literature today and in the past. Our choice of this subject is a result of our desire to link heritage with contemporary studies. In addition, there are those who question the literary gender to which "Resalat AlGhofran" belongs, and there are those who accuse the message of dispersion of ideas, the complexity of systems, and abundance of digressions and objections. This applied study seeks to consider the criterion of the writers' intentionality and its impact on their use of the means of cohesion and coherence, and the result of this use in influencing the recipients and their acceptability of the Text. The linguistic approach has been used in this study due to our full convince of the effectiveness of this approach in studying "Cohesion and Coherence in Resalat AlGhofran in the light of Intentionality and Acceptability." The study included: an introduction, an entry, and two sections that have two chapters and a conclusion. The entry contains two topics: the first of which is: The Textual Criteria in the Linguistics of the Text: it includes (what is between the sentence and the linguistics, the linguistics of the text and its functions, and some terms of the linguistics of the text, including the text and the textually and the seven criteria of textually, which are: intentionality, cohesion, coherence, acceptability, situationism, information, and intertextuality, and in cohesion we discussed its five methods in the text, as well as the means of coherence). As for the second topic: it contains a definition of Abu Al-Ala 'Al-Maari and a brief definition of the thesis. As for the the first chapter marked "Cohesion in Resalat AlGhofran in its Relationship to Intentionality and Acceptability," we addressed in each chapter of the five chapters one of the means of cohesion and to which extent does the intentionality of Abi Ala Al-Maari of the text influence his use of this method in the cohesion of the text, and then the reader's acceptability of the text of Resalat AlGhofran. The second chapter, entitled "The Coherence in Resalat AlGhofran in its Relationship to Intentionality and Acceptability," contains six chapters, each chapter presents a means of coherence in Resalat AlGhofran according to the intentionality of Abu Al-Ala 'Al-Maari in it, and the reader's acceptability of the text of Resalat AlGhofran as a result of that. At the end of the study, we reported its results.