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The verb to be

I am    
yo soy
we are    
nosotros(as) somos
you are    
tú eres/usted es
you are    
ustedes son
he is    he’s
she is    she’s
it is    it’s
él/ella/ello es
they are
ellos(as) son

Ahora veamos algunos ejemplos.

I’m John.     I’m a student.    I’m from Boston. Soy John. Soy estudiante. Soy de Boston.
You’re Hiroko,    and you’re from Japan. Usted es Hiroko, y usted es del Japón.
This is Diego.    He’s from Mexico. Éste es Diego. Es de México.
We’re Martine and François.    We’re French. Somos Martine y Francois. Somos franceses.
Ahmed and Layla,    you’re from Cairo. Ahmed y Layla, ustedes son del Cairo.
Li and Ming are from Beijing.    They’re Chinese. Li y Ming son de Pekín. Son chinos.