This invention relates to a system for combining an electronic mail (email) address or addresses and/or facsimile telephone numbers into a fax message, so that when received by a server the fax document is processed and transmitted as an email attachment to the email addresses or a fax message to the telephone numbers of the intended fax recipients. This allows the user to be able to send faxes and emails from a conventional fax machine or personal computer without having an Internet connection.