Delivering e-mails without unnecessary delay is one of the very important issues as the spread of e-mail service and its use become very common. But in case that a "Mail Transfer Agent (MTA)" is heavily loaded by huge amount of mails sent to the MTA, not only the delay on mail delivery is inevitable but also managing the MTA service becomes difficult. Thus, a delivery method that treats legitimate mails with priority is requested. In this paper, we focus on the query to the "Domain Name Service (DNS)" which is usually processed just before the mail transfer, and propose a new delivery method which separates legitimate mails from others according to the source IP address of the DNS query. That is, employing a crofted DNS server which responds to each DNS query with separate IP address, and wait for incoming mails at each address, we get a correspondence table between a DNS query and the incoming mail. And we also show that we can lead legitimate mails to the separated mail servers by dynamically changing the DNS response based on this table, and deliver them with short delay even in the case that others servers are loaded by many other mails.