Information overload during strategic decision making has been a problem for many years. This is unavoidable in a network-based environment such as WWW. The current navigators of WWW resources will not be able to tell the value of the WWW content. Moreover, there are no enabling tools which supports information analysts of business information. To cope with these problems, a model incorporating third party's opinions on various view will be presented. The Strategic Annotation Repository in the model manipulates URLs, annotations, and views to support Internet navigators automatically with third party's opinion to minimize any bias that may exists in the Internet information.. The primary objectives of the model are the automatic presentation of third party's opinion, the categorization of strategically important information, and support for collaborative view. These mechanism will be useful in business information analyzing process.