The Lewis structure of ethyl acetate shows the arrangement of atoms and the distribution of valence electrons in its molecule. In the Lewis structure of ethyl acetate, it is composed of three atoms: carbon (C), hydrogen (H) and oxygen (O).

From the overall structure, one end is a methyl group ($CH_3 - $), which is connected by a single bond to a carbonyl carbon atom. This carbonyl carbon atom is also connected to a double-bonded oxygen atom and another oxygen atom connected by a single bond. This single-bonded oxygen atom is in turn connected to an ethyl group ($- CH_2CH_3 $).

Specifically, four chemical bonds are formed around each carbon atom to satisfy the octet rule. The carbon atom in the methyl group is connected to three hydrogen atoms by a single bond, and is connected to the carbonyl carbon atom by a single bond. The carbonyl carbon atom is connected to the double-bonded oxygen atom by a double bond, which consists of a sigma bond and a π bond, and is connected to the single-bonded oxygen atom by a single bond. The single-bonded oxygen atom is connected to the first carbon atom of the ethyl group in addition to the carbonyl carbon atom. The first carbon atom of the ethyl group is then connected by a single bond to two hydrogen atoms, and at the same time is connected by a single bond to the second carbon atom. The second carbon atom of the ethyl group is also connected by a single bond to the three hydrogen atoms.

The hydrogen atom forms only a single bond because it has only one valence electron. The outermost layer of the oxygen atom has six valence electrons. In the ethyl acetate structure, the double-bonded oxygen atom satisfies the octet through the double bond and two lone pairs of electrons, and the single-bonded oxygen atom achieves the octet structure through two single bonds and two lone pairs of electrons. In this way, the Lewis structure of ethyl acetate clearly shows the bonding relationship and electron distribution between the atoms, which lays the foundation for in-depth understanding of its chemical properties and reaction mechanism.