The document discusses the structure and use of second conditional sentences in English. It explains that second conditional sentences are used to talk about unreal or hypothetical situations in the present or future. The structure consists of an "if" clause using the past tense verb form followed by a main clause using "would" plus the base verb form. Examples are provided such as "If I had a million dollars, I would buy a big house" to illustrate talking about an unlikely present situation. The document also discusses using various time expressions like "when", "before", "after", "while" in adverb clauses and the tenses that should be used with each.