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Who are you really talking to? Check their location - InfoSniper
Learn about us and introduce yourself
  by Emma Jones
 
Australia
Australian Federal Police
Australian govt site NetAlert Limited and Toll Free Internet Safety Helpline 1800 880 176
Australian High Tech Crime Centre
Australian Competition & Consumer Commision (ACCC)

Canada
Advice on recognising scams in English and in French from Phonebusters.com.
Some statistics from the same site.

Nigeria
Economic and Financial Crimes Commission in Nigeria
Central Bank of Nigeria forum Includes lots of discussion about frauds.

Singapore
Government advice about lottery scams and general information on internet or 419 scams

UK
UK Dept of Trade & Industry information
Metropolitan Police (London, UK) Fraud Alert front page, information about how to report and what to include and their contact page.

USA
FBI information on internet fraud
Internet Crime Complaint Centre (IC3) index of scams, prevention tips, and how to file a complaint.
  by Ed Williams
 
This is an excellent website set up by the Internet Fraud Advisory, detailing many different types of scam. UK site but relevant Internationally.
http://www.data-wales.co.uk/nigerian.htm
  by Charles Fox
 
Just a note to say if the Economic and Financial Crimes Commission in Nigeria contact you, offering to return money you have already lost, no they didn't - its the scammers again, trying to get more money from you.

Same goes for the Police. we call these recovery scams, and nothing good ever comes of it.
  by NormanF
 
The real Nigerian Commission exists but they won't take money for pursuing 419 fraud cases.

edited -Jillian
  by GomerPyle
 
I was doing some research and found this page that has a host of links worldwide to official agencies in countries that handle cyber crime.

http://www.ccmostwanted.com/report/report3.htm