The document discusses the difference between countable and uncountable nouns. It provides examples of questions using "how many" with countable nouns like books, pencils, and apples. It also gives examples using "how much" with uncountable nouns like milk, money, and tea. The document then has exercises for the reader to identify nouns as countable or uncountable and to fill in whether "how many" or "how much" should be used in sample questions.