There is a subtle difference. One can say that "I have to attend to a few
things" which could mean going shopping, buying gas for the car or anything
else. In the second meaning, a teacher might say "Please attend to what I am
saying." The word attend can also mean "to be present". For example, a
parent might write a letter to school saying that "John did not attend
school yesterday because he was ill."
Hope this helps!
Colin
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