**Setup SME server as company.com
**create 3 hostnames in server mgr, town1, town2, town3 (setup as local, publish globally, and point to the right IP addresses for town1,2&3)
**Setup users in company.com and also on the server receiving (town1 or 2, or 3)
**sutup clients pop3 account to check at town1.company.com
**From Company.com Manually forward each email address to their respective exchange server (ie, bo@company.com may be forwarded to bo@town1.company.com jan@company.com may be forwarded to jan@town2.company.com...)
**The end result should be that if you send and email either to the name@company.com or name@town1.company.com it will be routed to the correct server.
**Make sure ISP directs all traffic to the SME server to route the traffic.
**The sme server (or Excahange server for that matter) should know when to send outbound traffic not destined for your network, this should be a moot point. If you have trouble, use smart host feature and point to an SMTP server outside your network.
This is my amature opinion, tell me if you think this is what you wanted...?
SloopJohnB