seams, seems

The words seams, seems sound the same but have different meanings and spellings. Why do seams, seems sound the same even though they are completely different words?

The answer is simple: seams, seems are homophones of the English language.

seams
  1. :: noun

    Plural form of seam.

  2. :: verb

    Third-person singular simple present indicative form of seam.

seems
  1. :: verb

    Third-person singular simple present indicative form of seem.

Definitions from Wiktionary, Creative Commons Attribution/Share-Alike License and Wordnik.

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About Homophones

Homophones (literally "same sound") are usually defined as words that share the same pronunciation, regardless of how they are spelled.

If they are spelled the same then they are also homographs (and homonyms); if they are spelled differently then they are also heterographs (literally "different writing").