This document provides guidance on expressing opinions in English. It begins with welcoming students to class and establishing some basic rules. It then defines what an opinion is - a view or judgment formed about a particular matter. It provides examples of how to ask for an opinion from others, such as "What do you think?" and how to give an opinion, such as "In my opinion...". It also gives examples of how to refuse an opinion politely. The document includes a sample dialogue demonstrating asking for and giving opinions between two students, Utami and Krisna, about improving their English club. It concludes with an activity where students work in pairs to create and perform a dialogue expressing opinions.