As a discipline of Natural Language Processing, Sentiment Analysis is used to extract and analyze subjective information present in natural language data. The task of Sentiment Analysis has acquired wide commercial uses including social media monitoring tasks, survey responses, review systems, etc. Languages like English have several resources which aid in the task of Sentiment Analysis. SentiWordNet and Subjectivity WordList are examples of such tools and resources. With more data being available in native vernacular, language-specific SentiWordNet(s) have become essential. For resource poor languages, creating such SentiWordNet(s) is a difficult task to achieve. One solution is to use available resources in English and translate the final source lexicon to target lexicon via machine translation. Machine translation systems for the English-Odia language pair have not yet been developed. In this paper, we discuss a method to create a SentiWordNet for Odia, which is resource-poor, by only using resources which are currently available for Indian languages. The lexicon created, would serve as a tool for Sentiment Analysis related task specific to Odia data.