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 译者Henry,毕业于世界顶级翻译学院,擅长翻译各种与企业管治相关的法律文件。