Tone is the attitude of the speaker, narrator, or writer toward his or her subject. In fiction, we can also identify and analyze the tone of the narrator and of other characters when they speak.
Tone in fiction is the attitude of the narrator or viewpoint character toward story events and other characters. In a story with first-person POV, tone can also be the narrator's attitude toward the reader. In non-fiction, tone is the writer's attitude toward subject matter and reader
