Every verb has 2 basic present tense forms, the dictionary form and the "masu" form. The general rule is that the "masu form" is the polite form of the "dictionary form". Some verbs are regular and some are irregular. The key to getting the handle on the verb forms is learning the rules of conjugation, and then memorizing the exceptions :] The "te" form is another form of verb conjugation, usually referred to as the "te form" or "command form". By using the te form verb +imasu or +iru (for plain form conjugation). You get the Japanese equivalent of "ing" in English. :] Lets break it down to the basics: To conjugate the "ing" form (verb in te form + imasu or +iru) You take a plain form verb (AKA dictionary form verb) and you conjugate it into the "te" form. The "te" form is kinda like a "command form" but it also has all kinds of useful usages in Japanese conjugation and grammar (so just keep that in the back of your gray matter for later ;]). Some verbs are regular verbs, and follow the rules of conjugation, and some are not. Those you will just have to memorize. Lets take a look at a regular verb: 「たべる」or with Kanji,「食べる」, which means to eat. To conjugate into the "te" form, you just drop the る and add て。 "to eat" or "will eat" ＝たべる The "te" form, which means "eat", as in a command＝たべて To say "Please eat" = たべてください Do you see what I mean as in "command" its asking something of the person spoken to. So, to get the "ing" form you just as "imasu" or "iru" to this "te" form verb. Here we go~! Start with the dictionary form: たべる (now minus the る and add a て)　ー　たべて (now add that good old います or いる) and you get: 　たべています or たべている = I am eating. The recommended book "Genki" is fantastic. I highly recommend it. If you are short on cash, here is a great site that covers a lot of the basics: http://www.guidetojapanese.org/learn/ Good luck! :D

うverbs かう　－う+います　かいます る　verbs　たべる　－る+ます　たべます masu make verbs polite

Download (or buy) a book called "Genki". The te form is explained in great detail there. Page 118.