The noun 'regard' is an abstract noun, a Word for attention to or concern for something, a Word for a concept; for example, "When scheduling patients, you must give regard to their waiting time."
The plural form 'regards' has an additional abstract use as a Word for best wishes used to express friendliness; for example, "Give my regards to you mother."
The abstract noun form of the verb to regard is the gerund, regarding.
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