This document discusses testing the capabilities of virtual CPUs in a VMware ESX Server 2.5.1 environment running Microsoft Exchange Server 2003 front-end services. Dell engineers configured ESX Server on a Dell PowerEdge 2850 server connected to a Dell/EMC CX300 storage area network. Two virtual machines running Windows 2003 Server were created with 1 VCPU and 3.6GB RAM each to test Exchange 2003 front-end protocols like SMTP and Outlook Web Access under varying workloads. The document focuses on exploring virtual CPU resource management options in ESX Server and how they can provide flexibility and optimize resource utilization for Internet mail scenarios.