Hi, Kiran Ok so you want to catch the incoming mails for SMTP services. Basically SMTP allows to write a sink class for its EventDispature to pass the meassages through it. Event architecure of a SMTP is based on COM. So firstly you need to understand the event architecture ,and related information is given in msdn. MSDN Home > MSDN Library > Messaging and Collaboration > SMTP Server so go through it.It will help you alot in implementing ISMTPOnArrival interface which i have mentioned in my first reply. This is a vast concept, so i will suggest you to go through it first , even if u find any difficulty in that itself or in implementation, i can help yoy out. But it is very necessary to go through these articals before jumping on implementation. Following are two URLs , please go through it. http://msdn.microsoft.com/library/default.asp?url=/library/en-us/iissdk/iis/ref_mb_smtpserver.asp http://msdn.microsoft.com/library/default.asp?url=/library/en-us/iissdk/iis/ref_mb_smtpserver.asp regards, Ms.bharti