We will begin our treatment of summability calculus by analyzing what will be referred to, throughout this book, as simple finite sums. Even though the results of this chapter are particular cases of the more general results presented in later chapters, they are important to start with for a few reasons. First, this chapter serves as an excellent introduction to what summability calculus can markedly accomplish. Second, simple finite sums are encountered more often and, hence, they deserve special treatment. Third, the results presented in this chapter for simple finite sums will, themselves, be used as building blocks for deriving the most general results in subsequent chapters. Among others, we establish that fractional finite sums are well-defined mathematical objects and show how various identities related to the Euler constant as well as the Riemann zeta function can actually be derived in an elementary manner using fractional finite sums.