GMail For Your Doamin [BETA]

*www.google.com/hosted/

This special beta test lets you give Gmail, Google’s webmail service, to every user at your domain. Gmail for your domain is hosted by Google, so there’s no hardware or software for you to install or maintain.

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If you have a domain with/without e-mail you can use it... it's a BETA... and Google says: During the beta tester selection process, we carefully review everyone's information to ensure a good fit for us, and for you.

Source: Google