0 something that depends on personal preference: --
That is rather a matter of opinion perhaps than of fact.
The motive of the outrage is a matter of opinion.
The efficiency of his work is so much a matter of opinion that trouble is almost certain to arise.
This is a matter of opinion and of judgment, but it is of fundamental importance.
The point raised in the first part of the question is necessarily a matter of opinion.
With regard to the first supplementary question, that is a matter of opinion and argument.
That is not a matter of opinion—it is a matter of fact, based on statistics, and there can be no argument about it.
The first is a matter of opinion, the latter is most emphatically not a matter of fact.
