In reviewing elements of the arbitration opinion, the author specifies three immutable elements: (1) the statement of essential preliminary matters, (2) a statement of the issue arbitrated, and (3) a statement of the award. The identification of the audience for the opinion is discussed because of the influence this has on the wording of the decision. Possible audience constituents for the opinion are party representatives, the grievant, the grievant's supervisor, and others involved in the collective bargaining relationship. Regarding the inclusion of hints to the parties about how their position might have been better presented, the author argues that this is inappropriate, since arbitrators in future cases may reason differently. The suggested strategy for writing the opinion is to explain carefully to the losers why they lost. In addressing reliance on prior decisions by arbitrators in similar cases, the paper reasons that precedents should not be slavishly followed, since the particulars of each case are always different. Guidance on the writing style for opinions emphasizes conciseness and certainty.