The introduction of your rebuttal essay should give some background to the situation you will discuss. This will help any reader unfamiliar with your topic have a starting point to understand your arguments. Once the reader has this information, you will give your thesis statement. Your introduction will not list each point you plan to make. Instead, your thesis will give your general stand on the argument in one sentence. For example, if your argument relates to one person’s opinion that a certain brand of soda tastes better than another, you will simply tell your reader that you have a different opinion. This sets up your paper and your stand on the topic.