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I found this wonderful article talks about "How to write an OnArrival-type SMTP event sink in managed code by using Visual Studio .NET 2003". It's an interactive article, with step-by-step ways of illustration to create event sink in Managed environment(.Net).
Note: This sample event sink can be used to handle incoming SMTP commands and messages and to process them as needed.
This article contains an overview of how to write event sinks for SMTP events in managed code by using wrappers that obscure some of the details of communicating with the unmanaged server.
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