This instructional video provides a comprehensive tutorial on converting percentages into simplified fractions. The lesson progresses systematically from basic integer percentages to more complex cases, including percentages greater than 100%, decimal percentages less than 1%, and percentages formatted as mixed numbers. The narrator uses a digital whiteboard to demonstrate the step-by-step process of writing the percentage over 100, finding common factors, and reducing the fraction to its simplest form. Key themes include the fundamental definition of a percent as a part per 100, the importance of simplifying fractions using greatest common divisors, and techniques for handling decimals within fractions. The video also covers converting improper fractions to mixed numbers, providing students with multiple ways to represent values greater than one. This resource is highly valuable for middle school math classrooms as it covers the full spectrum of conversion scenarios students might encounter. It moves beyond simple examples to address common sticking points, such as how to eliminate decimals from a numerator or how to handle fractional percentages. Teachers can use this video to introduce the concept, provide remediation for struggling students, or as a reference guide for independent practice.