[Python] Is there a difference between "==" and "is"?

My Google-fu has failed me.

In Python, are the following two tests for equality equivalent?

n = 5
# Test one.
if n == 5:
print 'Yay!'

# Test two.
if n is 5:
print 'Yay!'


Does this hold true for objects where you would be comparing instances (a list say)?

Okay, so this kind of answers my question:

L = []
L.append(1)
if L == [1]:
print 'Yay!'
# Holds true, but...

if L is [1]:
print 'Yay!'
# Doesn't.


So == tests value where is tests to see if they are the same object?

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