http://blogs.msdn.com/scaravajal/archive/2007/10/30/email-enabled-lists-in-sharepoint.aspxThere is growing interest in using email-enabled lists in SharePoint...not a lot of enterprise examples yet and so not a lot of best practices. If you are considering this, check out the following: Email Enabled Lists and Inbound Email E-Mail Recordsen-USCommunityServer 2.1 SP1 (Build: 61025.2)