Oh my goodness, yes. We have more accounts and opinions then we know what to do with.

I've mentioned the interactions between German soldiers and their Balkan and other allies before. The German's opinions on their European allies vary greatly, and often could be even divergent from unit to unit (units that perhaps interacted with them more often, sometimes having their opinions negatively or positively impacted).

In terms of enemy opinions of one another, whether divergent from the facts or not, we have plenty of source material - and again we find noticeable differences in opinions between commanders based on their front experiences.

Generally speaking, the Germans viewed their junior leadership as superior to the Allies, and rated the American infantryman quite low. Eugen Meindl, while commander of the II.FallscrhimjagerKorps, repeatedly and arrogantly gave quite low opinions of the American forces that had been steadily rolling back his line in some of the toughest terrain. We have a laundry list from Meindl on the American's perceived shortcomings:

"The Americans were too timid. They wouldn't fight at night. And their attacks lacked drive. Official US Army after-action-reports echoed his criticisms" (Carafano, p. 33 After D-Day)

Meindl's criticisms of the American infantryman are interesting to seize upon, because Chuikov, while commanding the 62nd Army in Stalingrad, made similar criticisms of the Germans; especially the idea that they disliked night fighting and were prone to being timid and easy to frighten in low-light environments. Its interesting to note that the Americans believed the Germans to be excellent night-fighters, born out of the necessity of being overmatched in air and artillery. While on the Eastern Front, many Soviet generals believed night was the single best time to attack and reconnoiter positions held by what they viewed as jumpy and nervous night-fighters.

Hubert Meyer, the Ia of the 12.SSPanzerDivision, in his two volume history of his own unit, gives many opinions on the quality of the forces his unit faced. He believed the British tank tactics were juvenile; that the tank-infantry co-operation between British armor and infantry was lacking (note: British infantry were husbanded greatly by a country facing a critical lack of replacements). He however, rated the Canadians highly; despite in his view having atrocious leadership. He noted their aggressive night-patrol actions, in one chapter citing an incident where a Bren-gun team used the hulk of destroyed Sherman to harass entrenched Grenadiers. He also noted that they were far more willing to ride on top of their tanks 'Soviet-style' and thus their co operation with armor was notably better. (12.SS Volume I, the History of the Hitler Youth Panzer Division)

An almost universal observation we see from the Germans is that the Western Allies lacked camouflage discipline; whereas the Soviets had comparatively better. The Americans tend to echo these criticisms in their own reports; and we see efforts to break up the silhouettes of helmets, and repainting of Armored fighting vehicles in more practical schemes, by late July 1944.

It is also a common refrain in a lot of US histories, official or otherwise, to describe any type of determined resistance as 'fanatical' in nature; and it should go a long way to showing what most US veterans thought of the Germans. Houston, in his history of the 2nd Armored, quotes Col. Collier as noting that resistance along the Albert Canal in Belgium was so fierce and fanatical that surely they must've been facing units of the 'Dutch 11.SS.' Yet, we know as fact that the 11.SS Nordland was not in fact made up of Dutch nationals in any high number (or indeed if it even was on the Albert Canal), and that the US History of the Breakout describes the crossing of the Albert Canal as being against 'indifferent' resistance at best. This also seems to play into the trope of any type of anti-tank defense consisting of "88s" or "Mark VIs (Tiger Is)" - a mistake even Houston, who relies heavily on interviews with 2nd Armored officers, falls into. Long story short: The Americans took the Germans very seriously; even if resistance was spirited, but weak.