Internet crime is at an all time high, according to figures from the FBI, which said that losses totalled $240m last year.
The agency's Internet Crime Complaint Center (IC3) received 206,884 complaints of web-based crimes in the US last year, and said that total losses had risen by $40m compared to the previous year.
"The internet presents a wealth of opportunity for would-be criminals to prey on unsuspecting victims, and this report shows how extensive these types of crime have become," said FBI Cyber Division assistant director James E. Finch.
"What this report does not show is how often this type of activity goes unreported. Filing a complaint through IC3 is the best way to alert law enforcement authorities of internet crime."
The most prevalent web-based crime was auction fraud, where goods are purchased but never sent.
Other criminal activity included credit/debit card fraud, computer intrusions, spam/unsolicited email and child pornography.