The first touch in soccer is often the most crucial touch when receiving a ball. How you receive a ball will often determine your fate and will most definitely dictate the direction of your attack.
Assure players receive the ball with the proper surface of the foot or body to put the ball in the most suitable space. A touch played in the wrong direction often denies a forward attacking pass and will put the receiving player in a lousy situation.
When teaching receiving, make a note of positive or negative touch. A positive touch allows the player to keep possession while advancing the ball to the attacking team's goal, where a negative touch will not allow the player to advance and often requires a pass towards the player's own goal.