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 资深译员姚坚,国际知名语言学院法律翻译专业,擅长翻译各类与主权诉讼,仲裁及债务解决相关的法律文件。