This document provides information about conjugating the verb "to be" in English and Spanish. It discusses the affirmative, negative, and interrogative forms of the present tense and present continuous tense of the verb "to be". Examples are given for the first, second, and third person singular and plural forms in both languages. The key aspects covered include how to form the present continuous tense in English by using the verb "to be" plus the verb in the "-ing" form.