| A | B |
|---|
| I | yo |
| you (2nd singular informal) | tú |
| he | él |
| she | ella |
| you (2nd person formal) | usted |
| we (1st person plural [masculine]) | nosotros |
| we (1st person plural [feminine]) | nosotras |
| you (2nd person plural) | ustedes |
| they (3rd person plural [masculine]) | ellos |
| they (3rd person plural [feminine]) | ellas |
| I am | yo soy |
| you are | tú eres |
| he is | él es |
| she is | ella es |
| it is | es |
| we are (1st person plural [masculine]) | nosotros somos |
| we are (1st person plural [feminine]) | nosotras somos |
| you are (2nd person plural) | ustedes son |
| they are (3rd person plural [masculine]) | ellos son |
| they are 93rd person plural[feminine]) | ellas son |
