What part of speech is the word going?

The word "going" can be two different parts of speech, depending on the context:

* Present participle: When used with a helping verb (like "is," "are," "was," etc.), it acts as a verb. For example: "She is going to the store."

* Gerund: When used as the subject of a sentence or part of a noun phrase, it acts as a noun. For example: "Going to the beach is my favorite thing to do."

Let me know if you have a specific sentence in mind, and I can tell you for sure which part of speech it is in that context!