Best Answer - Chosen by Voting
-I think I'll agree with Blitzy. All the different verbs conjugations can be quite hard... and confusing too. I can imagine that's it's even harder if your origin is from a language that doesn't have so many different conjugations. Like English only has 3 or 4 usually. And Chinese doesn't even have conjugations at all.
-The Spaniards' speed of speech may also be hard.
-Furthermore, the subjuntivo remains a vague concept to me. Even though I'm fimiliar with French's subjonctif too, I still don't know what to think of the subjuntivo... :)
-As to the easiest things, the similarity between Spanish and other Latin languages makes it much easier to learn. This makes the grammar and vocabular easier to learn
-There are many Spanish speakers, so finding (re)sources or people to help you with Spanish are easy to acquire or to find
