独立主格结构与分词短语都可以转换为状语从句。但是独立主格结构转换为状语从句后，它有自己的逻辑主语，与主句的主语不一致；而分词短语转换为状语从句后，从句的主语与主句的主语一致。
1.转换为条件状语从句
Time permitting, we'd better have a holiday at weekends.
转换为：If time permits, we'd better have a holiday at weekends.
如果时间允许,我们最好周末去度假。
Listening to English every day, you’ll learn it well step by step.
转换为：If you listen to English every day, you’ll learn it well step by step.
如果你每天都听英语，你会慢慢地学得很好的。
2. 转换为时间状语从句
Seeing from the hilltop, we can find the city more beautiful.
转换为：When we see from the hilltop, we can find the city more beautiful.
从山顶上看，我们发现这个城市更美了。
Hearing their teacher's voice, the pupils stopped talking at once.
转换为：When they heard their teacher's voice, the pupils stopped talking at once.
一听到教师的声音，学生们立即停止讲话。
3.转换成原因状语从句
The boy leading the way, we had no trouble finding the strange cave.
转换为：Because the bay led us the way, we had no trouble finding the strange cave.
由那个男孩带路，我们很容易就找到了那奇怪的洞。
Not knowing her address, I can't write to her.
转换为：Because I don’t know her address, I can't write to her.
由于不知道她的地址，所以我不能给她写信。
还必须注意，分词结构的逻辑主语并不总是和主句的主语一致，也可以是主句的其他成分。
Searching for the thief in the city, it had taken the policemen a long time.
在城市里搜查小偷，花费了警察很长一段时间。（Searching短语的逻辑主语是主句中的policemen）