Simple Man is a song about love and acceptance. Nash wants the most important person in his life to see him as uncomplicated and true. True to the most basic type of love possible. He thinks that at one time in the relationship he may have had that, but it appears it may also have been one sided. He actually asks for the other person he is involved with to come to his level and take the relationship back to previous times which Nash feels is when they both connected at the same level. He knows the other person is becoming distant to his needs to work the relationship out.