ABSTRACT Akhmad Faqyudin (2014) : Structural Ambiguity in Opinion section in The Jakarta Post This study aims to find out the sentences or phrase as structural ambiguity, the structural ambiguity is based on the structure, which occurs when a word group or word can modify or refer to more than one word. The study is conducted to know the structural ambiguity in the opinion of The Jakarta Post. I investigated the ambiguous sentences constracted in the opinion by using theory of immediate constituent analysis through tree diagram by Van Valin (2001). This study uses descriptive qualitative method because the data are phrases or sentences to read and identify the types of structural ambiguity. This study focused on structural ambiguity in opinion section in The Jakarta Post. I choose opinion in The Jakarta Post becase the writer of opinions are indonesian writers. Finally, I found 16 ambiguous sentences from two types of structural ambiguity there are noun phrase and prepositional phrase of 10 opinions in The Jakarta Post. In noun phrase found 10 ambiguous sentences and in prepositional phrase found 6 ambiguous sentences. Keywords : Structural Ambiguity, Opinion, The Jakarta Post