Following on from Gareth's recent post about Phishing I thought I would add my own 2p worth.
Whilst I do get the Bank account ones, most of these get filtered out by my Anti-Spam software. The ones that get through and that I think are incredibly hard to tell apart from real ones are EBay and PayPal security alert emails.
I got one this morning from "email@example.com" titled "Additional Security Requirements" which pointed to a very normal looking fake EBay sign in page "ebay-secure-signin.com".
As with all EBay and PayPal phishing attempts I forward the emails to firstname.lastname@example.org and email@example.com which I see as my public duty as a good citizen of the internet community.
This site was so well done that it passed more than a casual inspection and if I hadn't checked the security page on the real EBay sight which lists all genuine EBay http addresses, then I wouldn't have been able to tell this was a fake.
Be careful out there!