The structure can be divided into three sections:

Book of Eschatology
exhortation to justice
speech of the impious, contrasts of the wicked and the just
exhortation to wisdom
Book of Wisdom
Solomon’s speech concerning wisdom, wealth, power and prayer
Book of History
introduction, followed by diptychs of plagues
digression on God’s power and mercy
digression on false worship and further plagues
recapitulation and concluding doxology.

The book is addressed to the rulers of the earth, urging them to love righteousness and seek wisdom; the wicked think that all is chance and that they should enjoy each day, but they are deluded. In the second section Solomon (not explicitly named, but strongly implied) tells of his search for wisdom.