Common (Phish) Sense
Phishing e-mails can appear to be from any bank, PayPal, eBay, credit card companies, an online retail store - basically from anywhere a person may have registered for an account, and usually would have supplied financial information when registering.

The golden rule to avoid being phished is to never ever click the links within the text of the e-mail. Always delete the e-mail immediately. Once you have deleted the e-mail then empty the trash box in your e-mail client as well. This will prevent "accidental" clicks from happening as well. If, for some really odd reason you have this nagging feeling that this could just possibly be a legitimate e-mail and nothing can convince you otherwise, you still need to adhere to the golden rule and not click the link in the message. For those truly worried that an account may be in jeopardy if you do not verify your information, you need to open your Web browser program of choice and type the URL to the Web site in the address field of your browser and log on to the Web site as you normally would (without going through the e-mail link as a quick route). This will provide you with accurate information about your account and allow you to completely avoid the possibility of landing on a spoof Web site and giving your information to someone you shouldn't.

Now that you know how to avoid being phished, there is still the question of what to do about phishing e-mails should you be a recipient of them. First of all, you can visit the Web site of the company from whom the e-mail appears to be from and take the time to notify them of the suspicious e-mail. Many companies do want to know if their company name is being used to try and scam people, and you'll find scam and spoof reporting links within some of these Web sites. Additionally you can report phishing to the Federal Trade Commission (FTC), and depending on where you live, some local authorities may also accept Internet phishing scam reports. Lastly, you can also send details of a phishing scam to to the Anti-Phishing Working Group who is building a repository/database of common scams to help inform people of the risks.