This article seeks to explain and analyze the elements of the crime of spoofing internet protocol (IP) addresses stipulated in Article 12 of the Jordanian Cybercrime Law No. 17 of 2023. This is a new crime under Jordanian law that had not been criminalized before. Therefore, the purpose of this article is to analyze all elements of the crime using descriptive and analytical methods, as well as to clarify jurisprudential opinions and judicial jurisprudence. The article explained the crime's actus reus and mens rea, as the legislator specified ways to spoof the IP address by using a fictitious address, a third-party address, or any other means. The intention to commit a crime (intentionality) or prevent its discovery are vital pillar for a crime to occur. The article concluded that, criminalization should be associated with the crime being actually committed or preventing the discovery of a prior crime, rather than just to be linked with the motive.