This document discusses the present unreal conditional in English grammar. It begins by stating that this is the last grammar topic in level 6 and introduces the present unreal conditional as a structure used to talk about imaginary situations that are not possible or real in the present. It then provides examples of how to form the present unreal conditional using "if" and "would". It also discusses exceptions for using "were" instead of "was" and only using "if", not "when". The document concludes by emphasizing the importance of practicing this common English grammar structure through oral and written exercises.