This document compares and contrasts the past simple and present perfect tenses. It discusses three key differences: 1) The past simple is used for completed actions at a specific time, while the present perfect can be used for indefinite times; 2) The past simple has no connection to the present, but the present perfect connects past and present; 3) The past simple is used when there is no present effect, but the present perfect is used when the past action has an effect in the present. Examples are provided to illustrate the differences between the tenses.