Several organizations have issued what they consider the top email scams.

First is the Federal Trade Commission’s report which lists them as:
1. Business opportunities
2. Chain letters
3. Work-at-home schemes
4. Health and diet scams
5. Effortless income
6. Free goods
7. Investment opportunities
8. Cable descrambler kits
9. Guaranteed loans or credit, on easy terms
10. Credit repair
11. Vacation prize promotions

Forbes recently listed the top scams (not just Internet) and I have seen all of these (especially the one which is all about the Internet) in bulk emails:
1. Home Construction
2. Bait and Switch Mortgage
3. Fake Check
4. Internet Coaching Services
5. Layaway Loans/Payday Loans