The Church's first article of faith states, "We believe in God, the Eternal Father, and in His Son, Jesus Christ, and in the Holy Ghost." These three beings make up the Godhead. They preside over this world and all other creations of our Father in Heaven.
Latter-day Saints view the members of the Godhead in a manner that corresponds in a number of ways with the views of others in the Christian world, but with significant differences. Latter-day Saints pray to God the Father in the name of Jesus Christ. They acknowledge the Father as the ultimate object of their worship, the Son as Lord and Redeemer, and the Holy Spirit as the messenger and revealer of the Father and the Son. But where Latter-day Saints differ from other Christian religions is in their belief that God and Jesus Christ are glorified, physical beings and that each member of the Godhead is a separate being.
The true doctrine of the Godhead was lost in the apostasy that followed the Savior's mortal ministry and the deaths of His Apostles. This doctrine began to be restored when 14-year-old Joseph Smith received his First Vision (see Joseph Smith—History 1:17). From the Prophet's account of the First Vision and from his other teachings, we know that the members of the Godhead are three separate beings. The Father and the Son have tangible bodies of flesh and bones, and the Holy Ghost is a personage of spirit (see D&C 130:22).
Although the members of the Godhead are distinct beings with distinct roles, they are one in purpose and doctrine. They are perfectly united in bringing to pass Heavenly Father's divine plan of salvation.