The document discusses the structure of paragraphs and essays. It explains that a paragraph contains a topic sentence, body sentences, and a concluding sentence. The topic sentence introduces the main idea, and the body sentences provide supporting details. The concluding sentence wraps up the paragraph. An essay contains an introduction with a thesis, body paragraphs that develop the thesis, and a conclusion that restates the main points. The document also provides tips for developing paragraphs and essays, such as narrowing topics, writing topic sentences, and using transitional expressions between ideas.