Castlecops have released their August ranking for the top 30 most phished sites. According to the report, eBay and PayPal are in a league of their own.
1 PayPal => 147
2 eBay => 118
3 Bank of America => 37
4 Fifth Third Bank => 25
5 Wachovia => 24
The question is whether these two (one company, really) are targeted because of the value of assets or because of the vulnerability of their system, which could include the manner in which they communicate with their users about the threats.