Which will become great is not entirely a matter of opinion.
Just who did the buying seems to be a matter of opinion.
How the fight broke out is a matter of opinion.
But two heads, she thought, were better than one in a matter of opinion.
Though who was a bad influence on whom might be a matter of opinion.
The best response, however, appears to be a matter of opinion.
This is very much a matter of opinion, and one he may not share.
Whether you can make me talk is a matter of opinion.
I do not believe so, but this is a matter of opinion.
I'd like to see the game so it wouldn't be a matter of opinion.