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Do get the negative form of ~ます-masu, turn it to ~ません-masen.

お酒は飲みません。 O-sake wa nomimasen. 'I don't drink.'

お肉は食べません。 O-niku wa tabemasen. 'I don't eat meat.'

たばこを吸いません。 たばこを/は吸いません。 Tabako o / wa suimasen. 'I don't smoke.'

ご飯はありません。 Gohan wa arimasen. 'There is no food.'

今母はいません。 今、母はいません。 Ima, haha wa imasen. 'Mother's not in now.'