Beginner lesson: “A is B.”
To say this in Japanese you use 「A は B です」. In Romaji, this becomes “A ha B desu”. However, because “ha” is used as a grammatical construct (particle), it is actually pronounced “wa”.
A is B.
A wa B desu.
Example:
The sky is beautiful.
そらはきれいです。
Sora wa kirei desu.