A new paper from the Police Foundation reviews the available literature on fraud with the aim of unpacking the nature and particular characteristics of online fraud. It also examines how data and knowledge about fraud inform and direct the strategic and operational responses of the police and other organisations. The complexities of producing a ‘true’ picture of fraud are explored, including a discussion of the meaning and significance of fraud when it is ‘online’. It also highlights the gaps and challenges in our current understanding of online fraud.