It is normal that some students want to pursue an entirely different field for their master’s program, for instance MBA, than what they did for the graduation. As you prepare your SOP for MBA, you must talk why you want to pursue your higher education program in business administration rather than the field you had chosen for your graduation program. When you write this part, it’s important to sound natural and genuine. Do not try hard to make it sound like you are really interested in your new choice of field. Also, give your valid reasons for not being any more interested in your former field.