With regard to 還是 with regards to 呢？

With regard to 或 in regard to (= in connection with) 意為「關於；至於」，其中 regard 須用單數，不可用 regards。儘管 with regards to 自 1990 年代以來有越來越多人使用的趨勢，但仍應被視為錯誤。例如：

• With regard to your suggestion I will consider it carefully. (關於你的建議，我會好好考慮) (正)
• With regards to your suggestion I will consider it carefully. (誤)

不過，由於許多人認為 with regard to 和 in regard to 這兩個在商業書信中經常用到的片語不夠簡潔，因此往往使用同義的 about、concerning 或 regarding 來代替。例如：

• There is no question with/in regard to his loyalty. (他的忠誠毋庸置疑)
  There is no question about his loyalty.
• My sister asked me many questions with/in regard to study in Taipei. (我妹妹問我許多有關在台北唸書的問題)
  My sister asked me many questions concerning study in Taipei.
• There is no problem with/in regard to the settings of the new software. (新軟體的設定方面毫無問題)
  There is no problem regarding the settings of the new software.

在比較正式的情況中，我們亦可使用 as regards 來表示相同的意思。注意這裡的 regards 須用複數，不可使用 regard。例如：

• We have received your complaint as regards the noise. (我們已收到您關於噪音的投訴) (正)
  We have received your complaint as regard the noise. (誤)
• As regards your request, we will consider the payment on Monday. (關於你的要求，我們週一會考慮這項付款) (正)
  As regard your request, we will consider the payment on Monday. (誤)