can't receive e-mail

I am setting up an e-mail server.
Everthing is working great sending out.
But I cannot receive e-mail. (using sendmail)

The error messages from the bounced e-mails looks
like this:

----- The following addresses had permanent fatal errors -----
<dmcafert@seeop.net>

----- Transcript of session follows -----
<dmcafert@seeop.net>... Deferred: Connection timed out with mail.seeop.net.
Message could not be delivered for 6 hours
Message will be deleted from queue



my mx record and A are OK in DNS.

I have already posted my sendmail.mc file here
it was told it looked OK. (Thanks for that!)

What could be causing my system to reject
incoming mail?

Any help would be appreciated.

Thanks,
Dan



____________________
Daniel V. McAferty
Thorpe Seeop Corp
320 S. Nina Ste 14
Mesa, AZ 85210
(w)480-969-2021
(C)480-529-7139