Much of the ongoing explosion of digital content is in the form of text. This content is a virtual gold-mine of information that can inform a range of social, governmental, and business decisions. For example, using content available on blogs and social networking sites businesses can find out what its customers are saying about their products and services. In the digital age where customer is king, the business value of ascertaining consumer sentiment cannot be overstated. People express sentiments in myriad ways. At times, they use simple, direct assertions, but most often they use sentences involving comparisons, conjunctions expressing multiple and possibly opposing sentiments about multiple features and entities,and pronominal references whose resolution requires discourse level context. Frequently people use abbreviations, slang, SMSese, idioms and metaphors. Understanding the latter also requires common sense reasoning. In this paper, we present iSEE, a fully implemented sentiment extraction engine, which makes use of statistical methods, classical NLU techniques, common sense reasoning, and probabilistic inference to extract entity and feature specific sentiment from complex sentences and dialog. Most of the components of iSEE are domain independent and the system can be generalized to new domains by simply adding domain relevant lexicons.