The document discusses countable and uncountable nouns. It explains that countable nouns have both a singular and plural form and can be used with numbers, taking the word "many". Uncountable nouns only have a singular form and cannot be used with numbers, instead taking the word "much". It provides examples of countable nouns like people, cups, and books, and uncountable nouns like money, traffic, and paper. The document concludes that "how much" is used with uncountable nouns, while "how many" is used with countable nouns.