A Morning Cup of Tea: Blaspheming the Holy Spirit

Matthew 12:31, 32

31.Wherefore I say unto you, All manner of sin and blasphemy shall be forgiven unto men: but the blasphemy against the Holy Ghost shall not be forgiven unto men.
32. And whosoever speaketh a word against the Son of man, it shall be forgiven him: but whosoever speaketh against the Holy Ghost, it shall not be forgiven him, neither in this world, neither in the world to come.

I would venture to guess that blasphemy against the Holy Ghost is the unpardonable sin. What I don't know at this point is what it is. I would love to hear thoughts and comments on this, especially scripture based.  

Matthew 12:31, 32

31.Wherefore I say unto you, All manner of sin and blasphemy shall be forgiven unto men: but the blasphemy against the Holy Ghost shall not be forgiven unto men.
32. And whosoever speaketh a word against the Son of man, it shall be forgiven him: but whosoever speaketh against the Holy Ghost, it shall not be forgiven him, neither in this world, neither in the world to come.

I would venture to guess that blasphemy against the Holy Ghost is the unpardonable sin. What I don't know at this point is what it is. I would love to hear thoughts and comments on this, especially scripture based.