As we know, blasphemy of the Holy Spirit is considered the unforgiveable sin. Exactly how is this sin accomplished? Is it truly ignoring the conviction of the Spirit to accept Jesus Christ; or is it something more mysterious. Or even simple blasphemy. Is ignoring the Holy Spirits conviction to become a Christian really a "cop-out" for those who do not want to accept the truth that it may be something simpler? What say you? It would be nice to provide scriptural reference for answers rather than opinions, unless you just have some point of view that we have all missed.