Focusing on students' opinion acceptance in a discussion, actual status of the opinion acceptance was reviewed in this paper by analyzing the discussion developed using a picture book by second graders of elementary school. The analysis was conducted for Group 1 with largest number of expressions of new opinion, Group 4 and 5 with a high and low satisfaction, respectively, for the discussion. As a result of the analysis, actual status of opinion acceptance among students has been specifically classified into four categories; i.e., students ① who regenerate their own and other's opinions almost unchanged, ② who regenerate other's opinion replacing by their own words, ③ who regenerate their own and other's opinion in a mixed manner, and ④ who regenerate other's opinion by adding their own words. It has been also suggested that such opinion acceptance as not to directly accept or change but to position and give other's opinion meaning may enhance discussion.