Note: (1) This wa is writen with the kana わ (or ワ), as opposed to は (or ハ), used for particle #1. (2) Wa is used mainly by women.
1. Indicates emotion or feeling of admiration.
Kon’ya no opera wa, hontō ni subarashikatta wa.
The opera tonight was absolutely fabulous.
Kono ikebana wa migoto desu wa.
This flower arrangement is simply splendid!
2. Softens the tone of a statement.
Hoka no mise de katta hō ga ii to omou wa.
I think it would be better to buy it at another store. / I think you had better buy it at another store.
Watashi no hō ga warukatta wa. Gomen nasai ne.
It was all my fault. I’m so sorry.