In this paper, we introduce a corpus of consumer reviews from the rateitall and the eopinions websites annotated with opinion-related information. We present a two-level annotation scheme. In the first stage, the reviews are analyzed at the sentence level for (i) relevancy to a given topic, and (ii) expressing an evaluation about the topic. In the second stage, on-topic sentences containing evaluations about the topic are further investigated at the expression level for pinpointing the properties (semantic orientation, intensity), and the functional components of the evaluations (opinion terms, targets and holders). We discuss the annotation scheme, the inter-annotator agreement for different subtasks and our observations.