| A | B |
| essere/io | sono |
| essere/tu | sei |
| essere/lui/lei | e` |
| essere/noi | siamo |
| essere/voi | siete |
| essere/loro | sono |
| to be | essere |
| You formal are | è |
| You informal singular are | tu sei sei |
| You plural formal are | sono |
| you plural informal are | siete |
| I | io |
| which subject pronoun is used for you informal singular | tu |
| which subject pronoun is used foryou formal singular | Lei |
| which subject pronoun is used for we | noi |
| which subject pronoun is used for you all informal | voi |
| which subject pronoun is used for you all formal | Loro |
| which subject pronoun is used for they | loro |
| he is | è |
| she is | è |