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Subject-Verb Agreement: Linking Verbs

Linking verbs such as be, seem, look, and appear are followed by a complement, and a noun complement should not be confused with a subject. Make the verb agree with the subject stated before the linking verb, not with the noun complement that follows the verb.
  Example Rare books are her passion.
  Description plural subject / plural verb / singular complement
 
  Example Her passion is rare books
  Description singular subject / singular verb / plural complement

[seealso.bmp]
See also
Sentence Problems: Subject-Verb Agreement