Watashi wa neko wa suki desu 「は」と「が」の使い分けは、難しいですね。 わたしは　ねこは　すきです。 この表現を使う時、話手の心の中には、ねこ以外の動物も思い描かれています。 There may be something to compare with cats in the mind of author. https://www.youtube.com/watch?v=vNgrbXDAt5I 「〜に関して言えば」＞＞＞ねこに かんしていえば わたしは　ねこは　すきです。だけど、ほかの　どうぶつは　きらいです。 ほかの、ねこいがいの　ものと　ひかくするときに、「は」とつかいます。 「は」は「wa」と　はつおんします。

I wrote something but it's not good example, so I erased it. Sorry for interrupting you.

Thank you Akira, but I still do not understand... ;( but I thank you as same! :)

As one criterion (it is not almighty), considering contexts would be helpful. Q: Do you like cat ? A: Watashi wa neko ha suki desu. Q: What kind of animal do you like ? A: Wahathi wa neko ga suki desu.

Thank you so much for your intervention! In this case, I was referring to the use of the two particles, inserted after the nouns "neko" and "kumo" and not on the personal pronoun, such as "Watashi wa" I wanted to know what is the exact way to use the two particles in the example of the two sentences and if at the same time it is also possible to reverse the use and why? Thanks again :)