an opinion is a thought or belief about something or someone. writing an opinion paragraph, therefore, is writing what you think. in the writing, the author needs to take a stand on a given topic, either agreeing or disagreeing, to produce supports for any opinion. the organization of an opinion paragraph includes a topic sentence, reasons and supporting details,and concluding sentence. a topic sentence includes the issue you will discuss and your position on it. reasons and supporting details are examples or evidence to support your agreement or disagreement. a concluding sentence is a summarizing sentence including the main reasons for your position or a restated a topic sentence.