In this paper, we base on the syntactic structural Chinese Treebank corpus, construct the Chinese Opinon Treebank for the research of opinion analysis. We introduce the tagging scheme and develop a tagging tool for constructing this corpus. Annotated samples are described. Information including opinions (yes or no), their polarities (positive, neutral or negative), types (expression, status, or action), is defined and annotated. In addition, five structure trios are introduced according to the linguistic relations between two Chinese words. Four of them that are possibly related to opinions are also annotated in the constructed corpus to provide the linguistic cues. The number of opinion sentences together with the number of their polarities, opinion types, and trio types are calculated. These statistics are compared and discussed. To know the quality of the annotations in this corpus, the kappa values of the annotations are calculated. The substantial agreement between annotations ensures the applicability and reliability of the constructed corpus.