“there is”是用來形容可數的單數名詞﹝例如：“a hot dog”、
“an apple”等﹞。
例句：

1. There is a tree.
2. There is an orange.

“there is”也可用來形容不可數的名詞 ﹝例如：“food”、
“money”、“water” 等﹞；即使 “some food”有“some”來說明「有些」的意思，但“food”是不可數的，故須用“there is”。
例句：

1. There is (some) money.
2. There is (some) water.

“there are”是用來形容可數的眾數名詞
﹝例如：“hotdogs”、“apples”、“oranges”等﹞。
例句：

1. There are people.
2. There are books.
3. There are three balls.