To convert 88% to a fraction, you start by writing it as:
\[ \frac{88}{100} \]
Next, you simplify this fraction by finding the greatest common divisor (GCD) of 88 and 100. The GCD is 4. Now, divide both the numerator and the denominator by their GCD:
\[ \frac{88 \div 4}{100 \div 4} = \frac{22}{25} \]
Thus, 88% as a fraction in simplest form is:
\[ \frac{22}{25} \]