This document provides guidance on expressing and justifying opinions in both spoken and written form. It outlines common expressions used to give personal opinions such as "In my opinion" and "I believe." It also provides examples of questions that elicit opinions, responses expressing opinions, and dialogues demonstrating the use of opinions. The document advises justifying opinions using logical reasons, explanations, factual information, and examples. It reminds readers not to present opinions as facts and to respect other perspectives.