I
pronoun
BAD : Where I come from, the most teachers have to teach at two schools in order to earn enough.
GOOD : Where I come from, most teachers have to teach at two schools in order to earn enough.
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When you mean 'nearly all', use most (NOT the most ): 'Most universities provide a wide range of courses.'
Use the most in comparisons: 'Which city has the most tourists?' 'Rome and Florence are indeed beautiful, but Venice is by far the most romantic.'
II
adverb
BAD : Both girls are clever but Edna is the most intelligent.
GOOD : Both girls are clever but Edna is (the) more intelligent.
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Use ( the ) most when comparing one person or thing with all others: 'This is the most ridiculous excuse I've ever heard.'
When comparing just two people or things, use (the) more: 'Which is (the) more expensive - an ALR or an IBM?'
Note that in everyday conversation some people use (the) most instead of (the) more, but careful users consider this to be incorrect.