Contrary to what you see here reporting it
will do some good. Unfortunately the best way to shut a spammer down is to follow the money.
1. Find the uplink provider and host for the site they are trying to get you to visit.
This is done by pinging the domain name for the IP and running the IP thru
www.arin.net to determine who owns it and their abuse address. If the IP is owned by another registry ARIN will refer you to the appropiate registry. Next do a whois on the domain and find out who their host/nameservers are. If necessary ping the nameservers to determine their IP and owner too.
2. Then
FORWARD the spam to the abuse addresses of all parties concerned and to all know SPAM databases. There is a list at spamcop and spamhaus.org if I'm not mistaken. If not google it as I can't remember it at the moment.
3. Send the email to your state's attroney office on SPAM every state has one. If you are lucky to be in California you will be able to sue all parties concerned begining Jan 1, 2004.
4. I would also
FORWARD a copy to the owner of the IP's denoted in the header.
Don't be fooled SPAM can be stopped we simply have to fight the muthafuckers and take back our inboxes!