1. I think it is a matter of opinion.

2. Which is the better is a matter of opinion .

3. Whether she's clever or not is a matter of opinion.

4. Whether or not this is useful is a matter of opinion .

5. Deciding which bag is easier to carry is a matter of opinion.

6. "We're not that contrived. We're not that theatrical." — "That's a matter of opinion.".

7. I suppose it's a matter of opinion whether it is art or pornography.

8. 'I think this is the best so far.' 'Well, that's a matter of opinion .

9. Both performances were excellent, it's simply a matter of opinion as to whose was better.

10. Whether or not he is any good as a manager is a matter of opinion.

11. How successfully it is done is a matter of opinion on the part of the individual reader.

12. It is a grand conception; whether it is a useful one may be a matter of opinion.

13. Many of these answers are a matter of opinion; some issues will matter more to some people than others.

14. If the error is a matter of opinion and unpunishable, so much the better—an apology then becomes a gracious and creditable occasion, and an example to all.

15. Claim or Assertion? When the point in doubt is a matter of opinion, not fact, use Assertion: She made sweeping claims about the role of women in society.

16. Most of the sports critics predict that the West Indias will win the match, but that's a matter of opinion and I still think England has a good chance.