META tags are HEAD elements that record information about the current page, such as the character encoding, author, copyright, and keywords. META tags can also be used to give information to the server, such as the expiration date, refresh interval, and PICS rating for the page. (PICS, the Platform for Internet Content Selection, provides a method for assigning ratings (like movie ratings) to Web pages.)
Attribute Specifies whether the META tag contains descriptive information about the page (NAME) or HTTP header information (HTTP-EQUIV).
Value Specifies the type of information being offered. Some values, such as description, keywords, and refresh, are already well defined (and have their own special Property inspectors in Dreamweaver), but you can specify practically any value (for example, creationdate, documentID, level).
Content Is the actual information. For example, if you specified level as the Value, Content might be beginner, intermediate, or advanced.