In essence, the IMS is a gateway for converting between Exchange-format email, and SMTP email. The SMTP portion talks SMTP to the Internet, and the Exchange portion talks Exchage to the rest of your exchange servers. Content conversion is performed for every email that passes through the gateway (so it needs to be powerful), including the encoding of binary attachments into MIME format for sending out to the Internet (and the other way round as well). Note that any limit you place on the IMS is the post-encoding message size limit, and that MIME encoding can typically add 20% to the size of a file. Hence if you wish to allow 10MB attachments, you would need to set your IMS limits at something like 12MB.