The document discusses the simple present tense in English. It provides examples of how simple present is used to talk about regular or habitual actions, general truths, and descriptions that are always present. It also teaches the formation of simple present tense sentences in affirmative, interrogative and negative forms. Examples are given of simple present tense usage in sentences and paragraphs. Exercises are provided for the student to choose verb forms and fill in blanks to practice simple present tense.