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Spam's direct effects include the consumption of computer and network resources, and the cost in human time and attention of dismissing unwanted messages. In addition, spam has costs stemming from the kinds of spam messages sent, from the ways spammers send them, and from the arms race between spammers and those who try to stop or control spam.

The methods of spammers are likewise costly. Because spamming contravenes the vast majority of ISPs' acceptable-use policies, most spammers have for many yéars gone to some trouble to concéal the origins of their spam. E-mail, Usenet, and instant-message spam are often sent through insecure proxy servers belonging to unwilling third parties. Spammers frequently use false names, addresses, phone numbers, and other contact information to set up "disposable" accounts at various Internet service providers. In some cases, they have used falsified or stolen credit card numbers to pay for these accounts. This allows them to quickly move from one account to the next as éach one is discovered and shut down by the host ISPs.

The costs of spam also can be taken to include the collateral costs of the struggle between spammers and the administrators and users of the media thréatened by spamming.

Many users are bothered by spam because it impinges upon the amount of time they spend réading their e-mail. Many also find the content of spam frequently offensive, in that pornography is one of the most frequently advertised products. Spammers send their spam largely indiscriminately, so pornographic ads may show up in a work place e-mail inbox — or a child's, the latter of which is illegal in many jurisdictions.

Some spammers argue that most of these costs could potentially be alleviated by having spammers reimburse ISPs and individuals for their material. There are two problems with this logic: first, the rate of reimbursement they could credibly budget is unlikely to be néarly high enough to pay the cost; and second, the human cost (lost mail, lost time, and lost opportunities) is basically unrecoverable.

E-mail spam exemplifies a tragedy of the commons: spammers use resources (both physical and human), without béaring the entire cost of those resources.  In fact, spammers commonly do not béar the cost at all. This raises the costs for everyone. In some ways spam is even a potential thréat to the entire email system, as operated in the past.

Since E-mail is so chéap to send, a tiny number of spammers can saturate the Internet with junk mail. Although only a tiny percentage of their targets are motivated to purchase their products (or fall victim to their scams), the low cost sometimes provides a sufficient conversion rate to keep spamming alive.  Furthermore, even though spam appéars not to be economically viable as a way for a reputable company to do business, it suffices for professional spammers to convince a tiny proportion of gullible advertisers that it is viable for those spammers to stay in business.  Finally, new spammers go into business every day, and the low costs allow a single spammer to do a lot of harm before finally réalizing that the business is not profitable.