⊙ By dictionary.com

What do you believe the difference is? Opinion of values an opinion, opinion on emphasizes[強調]the topic of an opinion, and opinion about emphasizes the opinion itself. All three are fair ways to use the word opinion, but there are some major differences in how each phrase is typically used.

Opinion Of 意見，判斷

Opinion of is the most common phrase among the three. Your opinion of something is your estimation[評價]of its quality or worth. This phrase indicates how much esteem[看法]someone holds for a topic.

When using opinion of, you’d typically see an adjective before opinion.For example, “Our community has a good opinion of the city council[市議會].”The phrase opinion of indicates how the subject[主語]（our community） feels toward the object （the city council）.

詞組opinion of最常用，它表明對某事的評判，對某事好壞或價值的判斷，表明對事情的態(tài)度，因此，opinion of前多加表示好壞的形容詞，如good、bad等。

例：Our community has a good opinion of the city council.（我們社區(qū)對市議會有不錯的看法。）

Opinion On 對……的看法

Opinion on is only moderately used. Your opinion on something describes your ideas or beliefs regarding a particular matter or topic. For example, “What’s your opinion on the new tax law?” Usually you’d use this phrase to ask for someone’s opinion on a broad topic where many different opinions can be made. It’s the phrasing that can open up debates.

詞組opinion on表明對某件事的看法或見解，涉及到對具體事的具體意見。

例：What’s your opinion on the new tax law?（你對新稅法有什么看法？）

Opinion About 對……的意見

Opinion about is the least common phrase among the three. It’s often used to express when someone doesn’t have an opinion, as in “I don’t have an opinion about this.”

Both opinion on and opinion about are similar because they refer to the qualities of a topic. The preposition on emphasizes the topic of the opinion a bit more than the opinion itself. For example, “Chris has a strong opinion on taxes.” Here, taxes is emphasized as a topic for an opinion. The preposition about emphasizes the opinion itself a bit more than the topic of the opinion.“We have strong opinions about food safety,” emphasizes opinions rather than the topic of food safety.

詞組opinion about在三者中用得最少。盡管它也表示對某事的具體看法，但它多用于表達某人對某事沒有看法。

詞組opinion on和opinion about的含義相似。前者的側重點是談論的話題，而不是看法本身，而后者更強調看法的本身，而不是涉及的具體事情。

例：I don’t have an opinion about this.（我對這事沒想法。）

Chris has a strong opinion on taxes.（克里斯對稅收有強烈的看法。）

We have strong opinions about food safety.（我們對食品安全有強烈的看法。）