This document provides information about the verbs "to be" and "to be" in Spanish (ser and estar). It gives the affirmative, negative, and interrogative forms of the present and past tense of the verb "to be" in English. Examples are provided to demonstrate how to use ser and estar to describe characteristics, professions, nationality, location, and mood. Two exercises are included to practice forming sentences using the present and past tense of "to be".