I'm attempting to set up our WSS3 server to allow mail enabled items. I didn't really find any good resources so I feel like I'm sort of flying a little blind. I seem to have most everything set up. The SMTP service is running on the sharepoint server. The Exchange server has a connector on it for all mail destined to the WSS3 server. It looks like everything flows correctly, however once the mail gets to the C:\Inetpub\mailroot\Drop folder it just sits there. It never actually gets added to the mail-enabled SharePoint item. I checked the security for the C:\Inetpub\mailroot\Drop folder (and SharePoint item) and the both are basically wide open (for testing).
I've googled till my eyes bled and I'm no closer to a solution. Suggestions as to why the items would just be sitting in the C:\Inetpub\mailroot\Drop folder and never being picked up by WSS3?

Thanks in advance.