Green’s Dictionary of Slang

1. (US campus) easy [abbr. SE simple].

1979

Eble Campus Sl. Mar. 6: simp – simple, easy: At first I thought the test was simp.

2. the best [abbr. SE simply the best].

1989

K. Dunn Geek Love 115: The rest [...] determined to treat themselves to the joys of junk food and simp twisters.