Tú eres el niño.

Breakdown of Tú eres el niño.

ser
to be
tú
you
el niño
the boy / the child

Questions & Answers about Tú eres el niño.

Why does Tú have an accent mark on the 'u'?
The accent mark distinguishes it from the word tu without an accent, which means 'your' (as in tu casa, your house). Tú with the accent means the subject pronoun 'you'.
Could I just say Eres el niño without using the word Tú?
Yes! Because the verb form eres is only ever used for 'you', native speakers usually drop the Tú. You would only include it if you wanted to add emphasis, like saying 'You are the boy.'
Why doesn't el have an accent mark here?
el without an accent is the masculine singular word for 'the', which belongs with the masculine noun niño (boy). If you write it with an accent (él), it changes the meaning to the pronoun 'he'.
How do I know when to use eres for 'are'?
eres is the specific form of the verb ser (to be) that pairs with tú (informal you). In Spanish, verbs change to match the subject, so you will always use eres when talking directly to one person informally.

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