Material prepared in anticipation of litigation. Generally, work product is privileged, meaning it is exempt from discovery. However, there are exceptions. Work product is divided into two categories: ordinary and opinion. Ordinary work product is the result of gathering basic facts or conducting interviews with witnesses, and is discoverable if there is a showing of substantial need, like a witness that becomes unavailable. Opinion work product is the record of an attorney’s mental impressions, ideas or strategies, and is almost never subject to discovery.