主句的行为或状态一定发生或存在，而状语又必须作出“让步”，那么，这种状语被称之为“让步状语”。如：

In spite of her hostility, she was attracted to him. 尽管自己心存敌意，她还是为他所吸引。（“心存敌意”作出让步）

Though Sybbis complained bitterly, Mama would not let up on her. 尽管西比斯大发牢骚，但妈妈不会放她一马。（“发牢骚”作出让步）

Even if it should rain tomorrow, we will continue our work. 即使明天下雨，我们也要继续工作。（“明天下雨”作出让步）

展开来说，“让步状语”中的“让步”可指多层意思。比如：

▲一是指表示在承认甲事为事实的前提下，乙事并不会因为乙事而不成立，相当于汉语的“虽然”“尽管”等。如：

Though badly frightened, she appeared outwardly calm. 她虽然非常害怕，但表面上还是显得很镇静。

Although she is 84 years old, my mother is in good health. 尽管我母亲已经84岁了，但是她的身体仍然很健康。

Although in poor health, she continued to carry out her duties. 尽管身体不好，她仍然继续执行任务。

Although she often disagreed with me, she was always courteous. 尽管她常常和我意见比一致，却总是客气有礼。

▲二是指姑且承认某事实，相当于汉语的“即使”“哪怕”“就算”等。如：

Even if she survives, she’ll never fully recover. 即使能挺过来，她也永远不会完全恢复。

Even if the drug is banned, a lot of people will go on using it anyway. 即使毒品被禁，很多人无论如何还是会继续服用。

As a school boy he was compelled to wear shorts even in winter. 上中学时，即使在冬天他也被迫穿着短裤。

You must go tomorrow even if you aren’t ready. 哪怕你没有准备好，明天你也得走。

▲三是条件或情况不同而结果不变，相当于汉语的“不论”等。如：

I am going whether it is raining or not. 不论下不下雨，我都要去。

Whether we help him or not, he will fail. 不论我们帮助他与否, 他都将失败。

Whether you agree or not, I shall not change my mind. 不管你同意与否，我都不会改变主意。

I’ll go, whether you come with me or stay at home. 不论你跟我来还是留在家里，我都要走。

No matter what happens, she always rises to the occasion. 不论发生什么事情，她总能应变自如。