This observation shows a crater with a surrounding bench. The crater's original rim appears to have been eroded, but mainly above a resistant layer. It's this sort of layering that gives the crater such a distinctive, "double-ring" appearance.
The image shows fine layering in both the bench and the inner crater walls. The interior of the crater--itself ringed by darker material--appears relatively featureless except for the ripples caused by wind.
This is a stereo pair with ESP_023382_1845.
Photo credit: NASA/JPL/University of Arizona
Note: This impact crater is located in Arabia Terra to the northwest of Meridani Planum, where Opportunity is located, and east of Crommelin Crater.