21.In contrast,

　　22.By contrast,

　　23.On the contrary,

　　24.Whether …depends on whether…

　　25.It is wrong to assume that

　　26.When it comes to something,

　　27.… for the reason that

　　28.… for the simple reason that

　　29.For one thing,

　　30.For another,

　　31.There is an element of truth in both views.

　　32.Both views make sense.

　　33.Some people fail to take into account the fact that

　　34.In view of the seriousness of this problem,

　　35.It is indisputable that

　　36.To make matters worse,

　　37.To make things worse,

　　38.On a substantial level,

　　39.Nothing is more significant than to do something.

　　40.Nothing is more critical than doing something.