Japanese Basics: About "wa"

1) About "wa"

A. Written as ha は, but pronounced as wa わ ("wah")

B1. Often translated to "as for __ (whatever was written before it)"
Example: "As for love, (it is) the ocean"
B2. Or simply imagine it as an arrow pointing to the topic:
love <--(topic) ocean

C1. I personally think "wa" is translated to "is" here, since one of the uses of "wa" is to mark/describe facts.

C2. There is no need to write a full sentence here - which would be
愛は海です or 愛は海だ
"ai wa umi desu" or "ai wa umi da"
("desu" being the formal way of saying "is" "da" being the informal way of saying "is")

Quote from http://answers.yahoo.com/question/index;_ylt=Ao7caMLNV4qPCI9Rsy7EhQvsy6IX;_ylv=3?qid=20120805100804AAJn1fd by Miharu