N1 は N2 です。N1 is N2

N1 is the subject or the topic of the sentence, followed by は (this is actually the ha syllable but since it is a particle so it's read wa). は is the topic marker of the sentence. N2 describes N1, followed by the word です(desu), a Japanese copula which indicates that N2 is the predicate in the sentence which describes N1. です(desu) also shows respect to the listeners. In Japanese there is a formal and an informal way of talking. If です(desu) is put in the middle of a sentence it shows politeness. The most polite way of sayingです(desu) is でございます(degozaimasu). If we talk casually です(desu) becomes だ(da) (N1 は N2だ). Remember that N1 は N2 ですis the basic sentence pattern in Japanese.