The Webster's Dictionary defines fraud in part as:
          “DECEIT, TRICKERY; intentional perversion of           truth in order to induce another to part with           something of value or to surrender a legal right.”
Now let's take a look at how this applies to email by analyzing this sample email.

The Salutation:  The generic salutation of “Dear eBay member” is suspect since most legitimate correspondence will address you specifically by name.

The Format:  The overall format of the email certainly looks official.

The Link:  First, the text “http://signin.ebay.com/aw-cgi/eBay ISAPI.dll?SignIn&ssPageName=h:h:sin:US” that represents the link certainly looks plausible, but if you hover over the text with the mouse the information bar (if it’s enabled) in your browser or email client will display: “http://211.233.58.106/verify/ index.php” a completely different address....... Continued