The rain is so heavy that we can not go out.
The rain is too heavy to go out.
My home work is so much that I can not finish it.
My home work is too much to do.
The cup of coffee is so bitter that I can not swallow it.
The cup of coffee is too bitter to drink .
She is so happy that she can not pronounce any word.
She is too happy to pronounce.
Tom speakes so fast that no one can understand him.
Tom speakes too fast to be understood.