The short answer: there are a million ways to do it:
a) *nix e-mail is the canonical example of exactly what you're trying to do
b) MSMQ is a good technology but, like all things Microsoft, you have to deal with a million variant-APIs-du-jour, including the original DCOM/MSMQ, the later COM+/MSMQ, and the current WCF (nee "Indigo")/MSMQ integration.
Longer answer: here are a few alternatives worth considering:
a) ad hoc (*not* necessarily a bad idea - just append to a flat text file, for example)
b) leverage your existing e-mail infrastructure with a customized MDA:
http://www.linuxlinks.com/Software/I...ts/index.shtml
c) Roll your own, using MSMQ's current protocol:
http://msdn.microsoft.com/en-us/library/ms706979.aspx
d) buy a third party product
'Hope that helps .. PSM