含義不同、語境不同。look out of的意思是“向外看”；look out at的意思是“從…朝外看”。look out of多用于具體的某人；look out at多用于抽象事務。look out of還有回憶、展望的意思。

We look out at the beach.

我們朝沙灘看。

We love to sit on the floor and look out at the beach and the sea.

我們喜歡坐在大地板上，向外遙望海灘和大海。

From our windows we can look out at the sea and the mountains.

從我住的房子窗戶望出去，能看到大海，還有群山。

As the train neared his hometown, the suspense became so great that he couldn’t bear to look out of his window.

火車里他的鎮(zhèn)子越來越近了，他的內(nèi)心十分焦慮，甚至都不敢朝車窗外面看上一眼。

Another food crisis does not look out of the question.

另一場糧食危機看來并非不可能。

SITTING on the john,he can look out of the window.

坐在馬桶上，喬治望著窗外。

來源：高三網(wǎng)