Thirdly, the particle 'で' is used to express "made of/ from".The structure of the phrase will be in this form:[ingredient] で[verb eg. make- 作ります]= made of/ from [ingredient]For example:This bridge is made of stone. = kono hashi wa ishi de dekiteimasu. = この橋は石でできています。(hashi = bridge)Cheese is made from milk. = chiizuwa gyuunyuu de tsukurimasu. = チーズは牛乳で作ります。(chiizu = cheese, gyuunyuu = milk)