Windows 2000 Server Licenses

We have a 2003 small business server which I know is capped at 75 users.  Now here is the thing I have a 100 users, but 50 of the users will just be forwarding mail to another address, they will never log into the network,  Do I need to by liceneses for them ? How does that work ?  
focusenAsked:
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NJComputerNetworksConnect With a Mentor Commented:
if the 50 users never logon to the network, you don't need cals for these users.  http://www.microsoft.com/WindowsServer2003/sbs/evaluation/faq/licensing.mspx\

However, exchange might be different...let me look.
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artthegeekCommented:
He's right, you don't need the cals -  the licensing limits on Exchange are based on DB size.
Otherwise, since you're using per-server licensing, you're only limited by concurrent user logins.
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SembeeCommented:
These 50 are simply forwards, then create Email Enabled contacts for them. They don't even need accounts.

Simon.
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