An MX Record (Mail Exchange Record) is a type of DNS (Domain Name System) record that specifies the mail server responsible for receiving email messages on behalf of a domain. It helps route emails to the correct server by indicating which server should handle incoming mail for a specific domain, such as example.com. Each MX Record has a priority value, which determines the order in which mail servers are used. If the primary server is unavailable, the next server in line, based on priority, will handle the email. This ensures reliable email delivery for users associated with the domain.