1、人称的转变
1）直接引语中的第一人称，一般转换为第三人称，如：
He said，“I am very sorry.” ——>He said that he was very sorry.
2）直接引语中的第二人称，如果原话是针对转述人说的，转换为第一人称，如：
“You should be more careful next time,” my father told me.——>
My father told me that I should be more careful the next time.
3）直接引语中的第二人称，如果原话是针对第三人称说的，转换成第三人称。如：
She said to her son, “I’ll check your homework tonight.” ——>
She said to her son that she would check his homework that night.
He asked me, “Will you go to the station with me to meet a friend of mine this afternoon?” ——>
He asked me whether I would go to the station with him to meet a friend of his that afternoon.
总之，人称的转换不是固定的，具体情况，具体对待，要符合逻辑。
2、时态的转换
直接引语改为间接引语时，主句中的谓语动词如果是过去时，从句（即间接引语部分）的谓语动词在时态方面要作相应的变化，变成过去时范畴的各种时态（实际也是宾语从句的时态要求），变化如下：
例如：
“I am very glad to visit your school”, she said. ——>
She said she was very glad to visit our school.
Tom said, “We are listening to the pop music.” ——>
Tom said that they were listening to the pop music.
Mother asked, “Have you finished your homework before you watch TV?” ——>
Mother asked me whether I had finished my homework before I watched TV.
He asked the conductor, “Where shall I get off to change to a No. 3 bus?” ——>
He asked the conductor where he would get off to change to a No. 3 bus.
“Why did she refuse to go there?” the teacher asked. ——>
The teacher asked why she had refused to go there.
Mother asked me, “Had you finished your homework before you watched TV?” ——>
Mother asked me whether I had finished my homework before I watched TV.
Tom said, “We were having a football match this time yesterday.” ——>
Tom said that they were having a football match that time the day before.
He said，“I haven’t heard from my parents these days.” ——>
He said that he hadn’t heard from his parents those days.
3、时间状语、地点状语及某些对比性的指示代词和动词变化
1）时间状语：
直接引语 间接引语 直接引语 间接引语
now then tomorrow the next（following）day
today that day next week the next（following）week（month, year）
yesterday the day before two days ago two days before
last week （month, year） the week（month, year）before this week that week（month, year）
2）指示代词：these 变成those
3）地点状语：here变成there
She said, “I won’t come here any more.”——> She said that she wouldn’t go there any more..
4）动词：come变成go，bring变成take
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