Most user manuals are filled with technical information, the purpose of the manual is lost.  A software manual should allow the user to determine what to do in the application in order for them to fulfill their duties and utilize the application to it's fullest potential.

What should a manual provide?

bulletStep by step instructions.
bulletImages matching the application making it easier for the user to follow.
bulletSimple terms...users shouldn't be concerned with the technical workings of the application.  They just want to know how to use the application.

Reference Accounts

3M
A user manual written for their custom document management system.  The manual is currently used by 3 divisions of 3M and is used in training users on the software.
MedStat
A medical licensing and doctor information application.  The manual has received rave reviews from clients.."This has been the most useful and helpful software manual I've ever seen."