The verb To be English is very important. Equivalent to Spanish verbs SER and "ESTAR". Within the meaning of the phrase to know which one is referred. examples:
I am Spanish = Soy Español
I am in Spain = Estoy en España
The verb To be also is used with other meanings diferent than the Spanish equivalent of SER or ESTAR.
To talk about the weather, meaning to do:
It is very hot (it's very hot) = Hace mucho calor
To speak of the age, meaning that you have:
Peter is 12 years old = Pedro tiene 12 años
To discuss the feelings, meaning that you have:
She is hungry = Ella tiene hambre
HE, SHE, IT always with IS
WE, YOU, THEY always ARE
watch this video ...
TAKEN FROM: http://www.youtube.com/watch?feature=player_embedded&v=FbOF1juv1XM
Click on this link to practice in a funny game:
GAME OF VERB TO BE
TAKEN FROM: http://www.eslgamesplus.com/verb-to-be-auxiliary-verb-am-is-are-esl-grammar-activity/
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