The document provides guidance on writing opinion essays, including the typical structure of an introduction, main body, and conclusion. It explains that the introduction should state the subject and opinion clearly, while the main body paragraphs each focus on a viewpoint, reason, or opposing viewpoint supported with examples. The conclusion restates the original opinion. Linking words and phrases are provided to help connect different parts of the essay. Useful expressions for stating opinions are also listed. Overall, the document offers tips on organizing an opinion essay and including topic sentences, reasons, and a formal style.