This document provides guidance for writing an opinion essay. It explains that an opinion essay allows the writer to state their view on a subject without considering other perspectives. It recommends including an introductory paragraph with the statement and opinion, followed by paragraphs with reasons to support the opinion and a concluding paragraph summarizing the views. Useful language for stating opinions, facts, and referring to other ideas is also outlined. An example essay topic and response is provided on whether top sports people earn too much money.