In an attempt to assess and better prepare law enforcement in addressing Internet fraud, this study provided information from law enforcement agencies on their general level of preparedness in addressing Internet fraud, particularly in regards to issues pertaining to training and resources, collaboration and cooperation efforts, information dissemination practices, and the nature and extent of Internet fraud in general. Data were collected through a nationwide survey distributed to the 700 United States police departments and sheriff’s agencies maintaining at least 100 officers. The study targeted all departments, as of 1999, employing more than 100 officers. Of the 700 departments surveyed, 217 surveys were returned for an acceptable response rate. Findings were divided into six sections: (1) classification, (2) perceptions/attitudes, (3) training/resources, (4) collaboration/cooperation; (5) information dissemination; and (6) extent of and response to Internet fraud. In relation to respondents’ perceptions of Internet fraud, several findings emerged and include (1) most respondents recognized Internet fraud as a societal problem; (2) respondents generally believed that Internet fraud was being enforced somewhat equally at the local, county, and State levels; (3) respondents felt Internet fraud should not be addressed by private investigators but suggested it be addressed by Federal law enforcement agencies; and (4) respondents felt that greater legislation was needed in several areas in relation to Internet fraud. Recommendations for future research were strongly encouraged to enhance law enforcement’s capability to address Internet fraud. References