We discuss the Simple Equations Method (SEsM) for obtaining exact solutions of nonlinear partial differential equations. We show that a particular case of SEsM can be used in order to reproduce the methodology of the Inverse Scattering Transform Method for the case of the Burgers equation and Korteweg - de Vries equation. This particular case is connected to use of specific case of Step. 2 of SEsM: reprentation of the solution of the solved nonlinear partial differential equation as expansion as power series containing powers of a ”small” parameter є, solving the differential equations arrising from this representation by means of Fourier series and transition from the obtained solution for small values of є to solution for arbitrary finite values of є.

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