We are all talking about the needle, but the thread has to be considered too. The end should be freshly cut and I cut at an angle which makes one side of the thread smaller and sharper. I often needle the thread instead of threading the needle. This means the thread is held in my left hand- pinched between my thumb and fore finger- with a tiny bit of thread showing. The needle in my right hand is brought to the thread. This next suggestion sound gross but we all do it. Spit on the thread. If all of these efforts don't get the job done, I then spit on the needle. If the hole is filled with fluid, it will help the thread move more easily through the eye. This last suggestion is not a good idea for the sewing machine needle but the picture in my mind of someone trying to do it does make me smile. If none of these work, go eat some chocolate and try again later. Betty Ann