This document provides a lesson plan on the simple present tense in English for students in a sub-level superior class. It includes explanations and examples of affirmative, negative, and interrogative sentence structures in the simple present tense for singular and plural subjects. Examples are given for the verb "to be" and other common verbs. Short answer structures are also demonstrated. The document concludes by explaining that the simple present tense is used to describe habits, unchanging situations, general truths, and fixed arrangements.