opinion work productglossary / opinion work product Work product, tangible or intangible, that includes or reflects an attorney’s thoughts, such as impressions, theories, and conclusions.• Opinion work product is almost wholly immune from discovery. Fed. R. Evid. 26(b)(3). — Also termed core work product. 词条贡献者 资深译员维皓,毕业于一所培养高级翻译以及跨文化事务专家的精英大学,专注翻译各种与反垄断诉讼有关的法律文件。