Help with CALs and MS licensing

OK - this is kind of a silly question - but I'm just getting the feel for the MS Server OS licensing model:
if Im building 2 servers:  one of which will be the PDC / File server and the other will be the Exchange server&(Assuming that i'm loading 2003 versions of both) does the Exchange server need to have Server 2003 running on it as well?, or will the Exchange server software load on the box as a stand-alone app that will see the 2003 server&Im guessing the Exchange Server needs its own 2003 server OS as well correct?

(Assume a 60 user installation) So in essence, for the 2 servers: will I be buying 2 copies of MS Server 2003 (one for each box, with 60 CALs each?), and Exchange server 2003 (with it's own 60 CALS?)
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Yes, the Exchange server needs to have an OS, eg: Server 2003, to be installed on.

Will the 60 user base be accessing the servers as all times? BEcause licensing can be based on concurrent connections, (how many users will be accessing the servers at once).
If you are going to setup a DC/File server and an Exchange server. You need two Windows Server 2003 Operating System licenses. If you want to be sure that all 60 users will be or possibly be accessing your server at the same time, you need 60 User CALs. Concurrent license is also available but more for multiple shift workers, otherwise, you should purchase 60 user CALs. Yes, you would need to buy Exchange and CALs as well. Finally, I suggest you setup at least 2 DCs instead of only one.

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