Email server

We are using windows xp pro as our email server. we are hosting our own email, we installed mdaemon and wingate to the windows xp pro. Using outlook express, we can send out emails but we are unable to receive emails. We could not telnet our server, this error message appears: "Connecting To mail.ncwdp.gov.ph... Could not open a connection to host on port 110 : Connection failed" I already turned the win xp firewall off and disabled the popserver in wingate (because it is using port 110) and disabled Norton 2002 (might cause port 110 conflict) but still we could not receive emails. What could be the problem? Is it with windows xp, mdaemon ro wingate? Please help. Email me at URL or URL thanks!!!
Note: This is also the same workstation which connects to the internet thru dial-up and it successfully shares the internet connection. We don't have any third party firewall. The win xp pro is logged on as administrator in the win 2000 server domain controller. We can be pinged outside.

Type in netstat -an at the command line to display all the ports that are open on the machine and see if something is listening