Pbarb2: You can also forward that kind of email to spoof@paypal.com, but do so without removing any of the message header or clicking on any links contained in the message you received.

Other financial organizations typically have a similar email box (spoof@ebay, abuse@bankofthewest.com, are some examples), where such spoofing attempts can be directed for quick investigation and disabling of the spoofing site(s).

I generally will forward such messages, even if I have no dealings whatsoever with the financial organization that the message "seems" to come from.  (I figure I'm doing a good deed that way.)  Remember that spoofers are usually just guessing which organizations people might have accounts with, so they'll tend to pick larger ones ( = better chances of their reaching actual customers, and perhaps getting somebody to respond and divulge personal information).