Difference of Opinion is an Australian television program that was produced and broadcast by ABC1. It began at the start of 2007, hosted by ex-60 Minutes journalist Jeff McMullen. It is a debating program.

Season 1 began on Monday 12 February 2007 and ran from 9:25 pm to 10:30 pm until Monday 7 May 2007. After a nine-week break, the program returned for its second season on Thursday 19 July 2007 running from 9:25 pm to 10:20 pm.

In 2008, the program was in some ways replaced by the similar ABC1 program Q&A.