Today, Social media has become a part of our day to day life. The users provide their opinions and feedbacks on various aspects of their everyday life through various platforms such as social networks, E-Commerce, web blogs, etc., Therefore, these platforms become the richest sources of text input which are in unstructured format. We get the opinions of multiple users through these inputs. These opinions have a great impact on different participants in the respective platform. The inputs generated are huge in volume, so this data is difficult to analyze. The opinion of a text is determined by the semantics and the contextual information. In this paper, a novel model is put forward for analyzing a given sentence/paragraph which has multiple subjects, objects, verbs, adjectives and adverbs. A relationship is established between subject(s) with the respective object(s) based on the verb(s) and their adverb(s). This relation is useful for identifying the sentiment and the elements responsible for exhibiting the respective emotion. Adjective(s) are used to add more attributes to the respective subject/object. Based on this, the polarity for a given statement is analyzed. © 2017 IEEE.