* "With respect to" is a prepositional phrase that means "concerning" or "regarding." It is often used to introduce a topic or subject.
* "Respect of" is less common and sounds awkward in most cases. It can be used in some legal contexts, but it's not the standard usage in general writing or conversation.
Examples:
* Correct: "With respect to your question, I'd like to clarify a few points."
* Correct: "I have some thoughts on the matter with respect to the proposed budget."
* Less common: "In respect of your question, I'd like to clarify a few points."
* Awkward: "I have some thoughts on the matter in respect of the proposed budget."
In general, it's safest to use "with respect to" in most cases.