This document provides conjugations of the verb "to be" in Spanish (ser o estar) in the present simple and past simple tenses. For each tense, it lists the affirmative, negative, and interrogative forms for each subject pronoun (I, you, he, she, it, we, you, they). It also includes short answers for the interrogative forms. The purpose is to teach the different ways to express "to be" in the present and past tenses in Spanish.