FACT: statement that can be checked and proved
Medical statistics indicate that women having a child after age 40 are at greater risk.
Uses denotative language: words without positive/negative associations, such as table, chair, walk.
OPINION: statement that cannot be proved
The truth of the matter is that frozen foods are just as tasty as fresh foods.
Uses connotative language, words with positive or negative associations, such as blunder, chore. Context of language determines association.