Question : Microsoft Server Licensing

I am looking to upgrade a new client to Windows Server SBS 2008 and had a few basic licensing and CAL questions.  

They only have and server with 4 workstations connected to it.   They have setup a few (less than 5) mailboxes for users who access through OWA outside of the network.  Do they need a CAL for every users that is setup in AD??  

Also, they have sql express running a db for their property management software.  Do they need sql  CAL as well??   Also does this means they need SBS premium??

Microsoft licensing always has me baffled....  

Answer : Microsoft Server Licensing

No need to worry about CALs for SQL since it is express, it is free.  So no need for SBS premium.

They do need CALs for the four users in the office and 5 external users, and since SBS comes with 5 CALs you will need an additional 4, so you may as well buy an additional 5 CAL pack.