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Blasphemy - a Christian perspective
The "unforgivable sin" is identified here as blasphemy against the Holy Spirit. Much debate has taken place about the meaning of this phrase; the most important point, however, is the rest of the verse, which reassures us that all other sins can be forgiven.
http://biblegateway.com/passage/?search=Matthew%2012:31&version=NIV
Matthew 12: 22-37 - Into Thy Word Ministries
A House Divided Cannot Stand! This is one of the most controversial passages in Matthew. So many fights occur and people get hurt over whether we may accidentally commit the unpardonable sin and lose our salvation. But, when we have our faith rooted in what our Lord has done for us...
http://70030.netministry.com/apps/articles/default.asp?articleid=34812&columnid=3803