Agreeing: I absolutely agree that, I couldn’t agree more that, On the whole, I agree, I see your point and would like to add, I see what you mean, Disagreeing : I’m sorry, but I can’t agree with that, I’m afraid I disagree, That’s not how I see it, I disagree firmly that, The facts don’t support that position., Contrasting opinions: That may be; however,, You raise an interesting point, however,, I agree in part, but, Perhaps, but don’t you think / believe that, My opponent says, Acknowledging sources: According to the author of , Research shows that, It can be seen that,

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