I've been targeted a lot lately by spammers purporting to be Pay Pal. All you have to do of course is look at the address it comes from. My last such message came from:
Edit [Moderator]: Email address removed
Yeah right! Pay Pay sure ha ha.
Here's their message:

Pretty slick even warning you how to spot scams. I think the Russians have taken over for the Nigerians. They almost always get the English right (extra space after Sincerely comma but not bad.). Why people who fall for these don't just look at the email it comes from is beyond me.