Hello, I have a question regarding to user cals. of course need to purchase exchange, but the user cals for server and user cals for exchange, do you need to purchase both or just 1 of them? lets say if you had a company of 60 employees and have exchange up, but, need to purchase exchange user cals, do i need to purchase user cals for the server also? please explain again, thank you in advance.

Generally, you need a server license for each server and a CAL for each user or a CAL for each device that will access exchange. Its best to talk to your microsoft reseller about such things though as licensing makes everyone's brains hurt :-)