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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
Unforgivable sin - a Christian perspective
Jesus' mention of an "unforgivable sin"--blasphemy against the Holy Spirit--has long been the subject of discussion among Christian theologians. While the nature of this sin isn't clear, what is clear is that Christ will never turn away someone who comes to him in genuine repentance.
http://biblegateway.com/passage/?search=Matthew%2012:32&version=NIV