You may want to consider forwarding these fraud emails to both PayPal/eBay (accessviolation@paypal.com / Spoof@ebay.com) and to the Federal Trade Commission (uce@ftc.gov). They (and most banks) now have anti-fraud units that track down and prosecute these jerks. They recommend sending the message as inline text so they can see the headers, but the scammers are getting more sophisticated and the message disappears. So I send along these messages as both inline text and as an attachment.