The Internet has become a popular method for both conducting business and managing finances through online banking relationships. While most financial institutions and some individuals have taken steps to protect their computers, many firewall and anti-virus software packages do not protect computers from one of the latest threats, “spyware” — a form of software that collects personal and confidential information about a person or organization without their proper knowledge or informed consent, and reports it to a third party. This informational supplement describes the various challenges and best practices related to spyware. Financial institutions should consider these recommendations to prevent and detect spyware on both bank-owned and customer computers.