One of the harder parts of making a decent one based on statistical analysis however is the lack of good training data, other than the analyzed twitter dataset [1] and another movie reviews one [2].
[0] http://fjavieralba.com/basic-sentiment-analysis-with-python....
[1] http://help.sentiment140.com/for-students/
[2] http://www.cs.cornell.edu/people/pabo/movie-review-data/