Attributes, which define the properties or behavior of the element. For example, in the <a> tag, this could be the href attribute for the link.
Content, if the tag is not self-closing. For example, inside <p>, there is text or other nested tags.

Example:

<a href="https://example.com" target="_blank">Go to the site</a>

Here, the <a> tag has attributes href and target, as well as the text content "Go to the site".