I need to know how and where to report a fraudulent email that I received in my yahoo email?

I need to know how and where to report a fraudulent email. I just received an email telling me I was the beneficiary of a $2,700,000.00 estate and the "accountant" said I needed to claim the money and then deposit 40% of the money into their account (they are going to provide an account number) and I can keep the remaining 60% for my own. Im sure this email is fraudulent and I need to know how to report it.