A content type is a reusable collection of metadata (columns), workflow, behavior, and other settings for a category of items or documents in a Microsoft SharePoint list or document library.
Define the attributes of the particular list or library. A content type is a reusable collection of settings you want to apply to a certain category of content.
Go to the sharepoint site and click on Settings Link. Go to the sharepoint site and click on Settings Link
Click on Create
In the Name and Description section, type a name and optionally a description for the new site content type.In the Select parent content type from list, If it is list then select item.If we want use Existing group select the group other wise we can create New Group.Click on Ok
This is our Content type ,By Default item Will Come.If we want to create column