One thing that I would add is NOT to reply to any spam, they may take you off their list, but they will add your "verified" address to be sold.
If you want to be on the offense then go to
www.networksolutions.com/ and there is a way to track down a company, do a WHOIS, the site is not up atm, but I think you can use the domain name or IP address and find out the service provider that serves the web access to that company that is spamming you. Then you send a letter to the service provider AND send a copy of the letter to the states BBB and (I am not for sure which state goverment agency).
You can get the spammers info by looking at the properties of the e-mail it should have some IP address's and other things that may be confusing, but you can get the idea of who the originator is.
Good luck, I am single so I just delete the crud that gets through, but if I was a parent, this type of spam would get on my nerves.