This document discusses concrete and abstract nouns. It provides examples of each type of noun to illustrate the difference. Concrete nouns name things that can be seen or touched, like "friend" or "camera." Abstract nouns name things that cannot be seen or touched, such as ideas, qualities, or conditions like "friendship", "love", or "ruling." The document contrasts concrete and abstract nouns in a table and provides two additional lists of examples of each type of noun.