Bill Gate is a millionaire . He is the president of Microsoft Company
-> Bill Gate who is the president of Microsoft Company is a millionaire.
I passed the letter to Ann . She lives next door to me
->I passed the letter to An who lives next door to me.
That 's the girl . Fred and Tom were talking about her .
->That 's the girl whom Fred and Tom were talking about .
Have you seen the film? Everyone is talking about
=>Have you seen the film which everyone is talking about ?