A: I think that British English and American English are almost the same.
B: I don't think so. There are a number of words that have different spellings in American English.
C: You're right. Words like theater and center end in re in England and in er in America. Can you think of any more examples?
B: The word colour?
C: Yes you're right. Many words that end in our in British English are spelled or in American English.
A: I don't think that the spelling matters much. If some one comes to England from America we can all understand what he is saying.
C: Are there any differences in pronunciation and meaning too?
B: Yes there're many words that are pronounced differently. For example take the word leopard. The British do not pronounce the letter while the Americans do.
C: So we all agree that British English and American English are different.
A: But not so different that it prevents us from understanding each other.