Opinion Mining is a discipline that has attracted some attention lately. Most of the research in this field has been done for English or Asian languages, due to the lack of resources in other languages. In this paper we describe our methodology for developing a manually annotated multilingual corpus with fine-grained opinion and target annotations. The languages represented in the corpus are English, German and Spanish. The tool for annotation and first results on the inter-annotator agreement for opinions and product features are presented.