Subjective opinion vs Objective fact

Subjective opinion

Subjective opinion is a type of thinking, judgment and experience people can have that is not connected with factual data. For instance, while the texture that a chair is made out of is the same to everyone, whether or not the chair is comfortable is subjective. Understanding the difference between subjectivity and objectivity can aid in critical thinking. Subjective opinion is also part of an individual's opinion. Subjective opinions tend to vary from one person to another.

Ex : Winter is a pleasant season for some...others dislike cold weather and may find winter unpleasant...

Objective fact 

Objective fact is often seen as the opposite of subjective opinion. That which is objective tries to find truth that is common among all people. An objective fact is a non-biased statement. That is basically stating something with fairness, and not having a personal opinion about it. There are usually objective facts stated all the time on the news.

Ex : If it is verified that a student, in fact, has secured a grade-B, then it becomes an objective fact.

Source : www.chacha.com, answers.yahoo.com