| A | B |
|---|
| soy | I am |
| eres | you are (talking to your friend) |
| él es | he is |
| ella es | she is |
| usted es | you are (talking to your uncle) |
| somos | we are |
| sois | you all are (en España/talking to your friends) |
| ellos son | they are (coed group or all guys) |
| ellas son | they are (all women) |
| ustedes son | you all are (NO en España) |
| ustedes son | you all are (En España/formal) |
| yo | I |
| tú | you (talking to your friend Sue) |
| usted | you (talking to your Uncle Ed) |
| nosotros | we (coed or group of males) |
| nosotras | we (all females) |
| ellos | they (coed or all males) |
| ellas | they (all females) |
| él | he |
| el | the |
| ella | she |
