It’s a poem of a boy who used to eat sugar. When his father asks if he eat sugar he tells a lie.
The earliest surviving version of the song is in a broadside printed in England between 1672 and 1685, under the name Diddle Diddle, Or The Kind Country Lovers, with the first of ten verses.
The earliest recorded version of the rhyme appears in Thomas D'Urfey's play The Campaigners from 1698, where a nurse says to her charges: ...and pat a cake Bakers man, so I will master as I can, and prick it, and prick it, and prick it, and prick it, and prick it, and throw it into the Oven.
The earliest record of the rhyme is publication in Songs for the Nursery, printed in London in 1805. The Queen most often depicted in illustrations in Elizabeth I, but Caroline of Brunswick has also been suggested.
The character of Simple Simon may have been in circulation much longer, possibly appearing in an Elizabethan chapbook and in a ballad, Simple Simon's Misfortunes and his Wife Margery's Cruelty, from about 1685.