The transition paragraph tells readers where you’ve been, and then where you are going in the essay. It should follow this type of pattern:

Although those who oppose (x) have many valid arguments and reasons, there is another side. Some people think that ____(thesis)_____________________________. (Mention the three reasons that will be discussed.)

Although those who say abortion should be legal have many valid arguments and reasons, there is another side. Some people think that abortions should be illegal. These people say that abortion is simply murder; it would lead to a lifetime of regret; and would create health concerns for those women.