I bring in different objects and the students tell me a fact and then an opinion about the object. EXAMPLE: a teddy bear---FACT--The teddy bear is brown. OPINION--The teddy bear is cute. apple--FACT--An apple grows on a tree. OPINION--An apple is the best fruit.
I also put students in pairs. I say a word and the student on the right of the pair writes a fact using my word and the student on the left writes an opinion using my word. Example: elephant---Fact--An elephant has a long trunk. Opinion--An elephant's ears are ugly.
We also do Fact / Opinion acrostics. Students write their name down the side of a piece of paper. They decide if their acrostic is going to be fact based or opinon based. They then write phrases for each letter of their name. SAM--Opinion---Snails make good pets/anchovies are good on pizza/my mom is the prettiest mom in the world.