Writing skill was become as the most difficult skills which the students should pay attention more about grammar. The purpose of this research was to describe the grammatical error about simple present tense based on surface strategy taxonomy which happened in the student’s writing of Analytical Exposition. The researcher used descriptive qualitative. The subject of the research was the eleventh grade students of SMA Muhamadiyah 3 Tulangan. The instrument used in this research was the student’s writing composition. The main key in the data analysis was the theory of Dulay, Burt, and Krashen. After analyzing the data, The researcher found out that there were four types of error with the the percentage 30 (29%) errors of addition, 42 (41%) erros of omission, 14 (14%) errors of misformation and 16 (16%) errors of misordering. Based on the finding, It can be concluded that omission was the highest frequently errors made by students with the percentage 42 (41%). For suggestion, the teacher and the students should learn more about simple present tense, consequently the errors could be minimize. For further researcher, the researcher suggest that this research can be reference in writing the other research.