It's the present tense of the verb "entendre" which can be used in several ways:
* "J'entends la musique." (I hear the music.)
* "Je n'entends pas ce que tu dis." (I don't understand what you're saying.)
* "Tu dois entendre ce qu'il dit." (You have to understand what he's saying.)
It's important to note that "entendre" is not directly related to the English word "entendre" which is a double meaning or innuendo.