Jeff has an old computer. He'd like a new one.
Jeff wishes he had a new computer.
Mitch doesn't know how to play the guitar. He would like to know.
Mitch wishes he knew how to play the guitar.
You have to write a very tedious essay and this is killing you.
I wish I didn't have to write this tedious essay.
You would really like to be able to fly.
I wish I could fly.
It's a pity I missed my cousin's surprise party.
I wish I hadn't missed my cousin's surprise party.
I'm so sorry I forgot your anniversary.
I wish I hadn't forgotten / had remembered your anniversary.
Sally feels terrible. She broke her grandmother's tea set.
She wishes she hadn't broken her grandmother's tea set.
John's devasted. He didn't make it to the game and his team lost the finals.
John wishes he had made it to the game.
