A fact is something concrete that can be proven. You can find facts in legal records, scientific findings, encyclopedias, atlases, etc. In other words, facts are the truth and are accepted as such.
An opinion is less concrete. It's a view formed in the mind of a person about a particular issue. In other words it is what someone believes or thinks, and is not necessarily the truth. Also, note in the examples below how facts are the same for everybody, but opinions can differ quite widely.
Directions: Here are some statements about American Civil War and Abraham Lincoln who was the President of the United States at that time. Read these sentences and decide if they are facts or opinions.