"Desu" is a cupola (something used to connect the subject and the predicate)... It is used for thing kawaii desu-- She is cute.) "Imasu" in the polite form of "iru" (to exist). It is used for animate objects. (Ex. watashi ha boifurendo ga imasu-- Lit. As for me, a boyfriend exists. Means "I have a boyfriend". Aru is "to exist" for inanimate objects. (Watashi ha okane ga arimasu-- Lit. As for me, money exists. Means, "I have money". http://www.learnjapanesefree.com/verb-iru-and-aru.html Please feel free to send me a message if you have any more questions! ^-^ ~Megumi

imasu is a verb: - imasu ka? (Are you there?) - hai (Yes) In English it would be "exist", I guess. I's used for only people and animals. imasu is also it's used in present continuous tense. Verb in -te form + imasu Kaite imasu (I am writing) Utatte imasu (I am singing) - you probably know it doesn't have to be "I", it can have another omitted pronoun Whereas "desu" is not a verb on its own, it's auxiliary verb. sou desu (Right. Literally "it is so") Merve desu (This is Merve) Yokatta desu ne (That's nice. Literally, "it was nice") Omoshiroi desu (It's interesting) And; doko desuka? (Where is it?) (anata wa) doko ni imasu ka? (Where are you?) NAYOsan ga imasuka? (Is Nayo san there?) Merve san wa kono heya ni imasu ka? (Is Merve san in this room?) iie, Merve san no heya wa asoko desu. (No, Merve san's room is there)