The purpose of the study has been an investigation of students’ attitudes towards the teaching of business correspondence in English with the use of imagination and humour, as expressed in the questionnaire and reflected in the students’ writing. It was assumed that the use of imagination, creativity and humour would motivate the students to practise business writing and develop their skills. The study is based on both an analysis of students’ actual writing as well as a questionnaire regarding their attitudes towards simulation and humour in practising business correspondence. As the results show, the students’ writing varies considerably, ranging from standard letters modelled on textbook examples, up to humorous letters from and to imaginary companies. Similarly, the questionnaire reveals a variety of attitudes: some students regard simulations of this kind as interesting and motivating, while others find them artificial. They also tend to prefer learning serious correspondence, which is closer to their future professional work. It can thus be concluded that, while using imagination and even humour has some benefits, such as motivating students and developing their creativity, the focus of teaching should be on more authentic business correspondence, closer to that which they will use in the future.