Before we get into the details of e-mail, IP, and phone spoofing attacks, let us get a quick overview of the fundamental concept underlying spoofing. Spoofing is primarily the act of veiling an attack under the name of a trusted source through the internet to a target victim from an unreliable outlet. Apart from the channels mentioned in the preceding line, spoofing can also be conducted through the Address Resolution Protocol (ARP) or Domain Name System (DNS). More here:
http://shared.esade.edu/sites/eabis/Lists/Eabis/DispForm.aspx?ID=2265
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