Paramount Plus Essential is a streaming service plan offered by ViacomCBS that costs $5.99 per month. Here are some key features of the plan:

• Content: The Essential plan offers access to tens of thousands of episodes and movies, including the full catalog of 30,000 movies and shows that the Premium plan has. However, it lacks any series or movies from Showtime.

• Ads: The Essential plan has "limited commercial interruptions", which means that it includes advertising with most on-demand content.

• Live TV: The Essential plan does not include live TV streaming.

• Sports: The Essential plan includes some live sports content, such as NFL on CBS and UEFA Champions League.

• Devices: Paramount Plus Essential is supported by most of the major devices that offer streaming, including Apple products, Android products, games consoles, streaming devices, smart TVs, desktop browsers, and mobile browsers.

In summary, Paramount Plus Essential is a streaming service plan that offers access to a large catalog of movies and shows, including some live sports content, for a lower price than the Premium plan. However, it includes advertising with most on-demand content and does not include live TV streaming.