is transferred to pop server 8 if administrator pc 7 or other ifax 10 is selected the program flow is essentially the same except for that pop server 8 is replaced by administrator pc 7 or other ifax 10 as the case may be in any case ifax 1 establishes a connection with pop server 8 step 620 and conducts a g3 fax data reception process step 630 the g3 fax data reception process includes the steps of receiving one page of data via fax unit 38 step 631 storing the one page data in buffer memory 39 step 632 converting the data stored in buffer memory 39 into tiff data with conversion unit 40 step 633 and transmitting the tiff data to pop server 8 via lan interface 35 step 634 it is then determined if the received data is the last page or not step 635 the steps 631 to 635 are repeated until the last page is reached when the last page is reached in step 635 the g3 fax data reception process is concluded by executing a g3 fax reception ending step step 640 the connection with pop server 8 is then shut off step 650 and the program flow advances to step 660 the control flow in case of receiving non tiff data or a memory full situation in case of smtp data reception is described in the following with reference to fig9 and 10 as soon.