The Statement of Purpose is the single most important part of the application that will tell the admissions committee about the student, who he/she is, what has influenced the student's career path so far, a student's professional interests and where the student plans his/her career from here.

Points need to be looked into while making the SOP:
It need not be a bald statement of facts.
The SOP must be subtle or to the point, it must be well written, thoughtful, polished essay, to be successful.
Academic and extra-curricular records of the past.
The SOP must convince the Admissions committee about the student's thirst for knowledge that could add value to the SOP.
A good SOP will certainly improve the chances of getting admission to the University, and even compensate for weaker portions of the application such as less-than-perfect grades.
A bad SOP, on the other hand, has the potential to drag down an otherwise strong application.
A Good SOP needs care, attention, patience, enough time to write several drafts.
SOP has to be prepared with honest and do not try to be something which is not real.

What do universities look for in a statement of purpose?
What does this essay tell about the person who wrote it?
Academic achievements and good test scores.
The uniqueness of the SOP.
Creativity, curiosity, pride in work, an enthusiasm for learning, a capacity for teamwork, the ability to think independently
Whether it is copied from other SOPs or made independently.
Self-knowledge.