How do you handle this situation?

You already have made arrangements with a friend, so that should be first priority. Talk to who made the offer of a special opportunity and tell that person that you have made alternative arrangements, so is it possible to reschedule this "special opportunity" to another time. If this is not possible, ask if you could bring your friend along as well. If the answer to this is "no", tell them that you will need to talk to your friend before giving an answer. Then you talk to your friend, and tell him/her that you have been given a special opportunity for the same night as your planned evening with them. Tell the friend you did ask if they could attend, but that wasn't possible. Then you ask the friend if you could possibly reschedule your arranged evening. This gives the friend the chance to help you out, having been given all the facts. If then friend says it is not possible, then the friend comes first because that was the prior arrangement. Tell the person who made the "special opportunity", that unfortunately you cannot change the previous arrangements you have made. Then you ask them that they consider you if a situation arises again when you can attend their "special opportunity". This shows your friend that they are worthwhile and you value their friendship. At the same time, it shows to the person who made the special opportunity offer that you are a person of integrity.

hi,I will convince my friend,as it is a good offer for me.and i attend the opportunity.

You have to decide whom or which would your prioritize first. A date can be made on another time. Not like opportunities that is seldom and difficult to arrive. The best thing on this is, you must be transparent and tell the truth about the case, because intelligent people will really understand and it is oftentimes easy to put ourselves on others' shoes.

Oh boy, that's a bit of a tricky situation *laugh* I think that it depends on how close of a friend you are talking about, and how long since you last saw them. The best thing, of cousre, would be to just go ahead and see the friend. Or wait - firstly, depending on what this 'more exciting' event is, maybe you could invite your friend to come along! That would be the best of both worlds. But if that isn't possible, of course you really should go see your friend, unless this other opportunity is something that you absolutely cannot pass up, like a once in a lifetime thing. If it's that pressing, hopefully your friend will understand! ^_^

I think if my friend is also special to me, then I will invite him/her to the "special opportunity". Perhaps I would say that I want to take him/her to this 'opportunity'. If that friend isn't so special anyway, then I would say (without hurting him/her) that an emergency came up and I'm so sorry, will just make it up to him/her. If that friend is special, but couldn't be brought to the 'special opportunity', then perhaps I would express my sincerest apology, and shall be following-up with a gift/card/flowers.