diff --git a/src/internal/converters/eml/eml.go b/src/internal/converters/eml/eml.go
index 551110d3f..bda1dddd9 100644
--- a/src/internal/converters/eml/eml.go
+++ b/src/internal/converters/eml/eml.go
@@ -25,8 +25,8 @@ const (
 	dateFormat = "2006-01-02 15:04:05 MST" // from xhit/go-simple-mail
 )
 
-// toEml converts a Messageable to .eml format
-func toEml(data models.Messageable) (string, error) {
+// ToEml converts a Messageable to .eml format
+func ToEml(ctx context.Context, data models.Messageable) (string, error) {
 	email := mail.NewMSG()
 
 	if data.GetFrom() != nil {
@@ -70,7 +70,7 @@ func toEml(data models.Messageable) (string, error) {
 	if data.GetReplyTo() != nil {
 		rts := data.GetReplyTo()
 		if len(rts) > 1 {
-			logger.Ctx(context.TODO()).
+			logger.Ctx(ctx).
 				With("id", ptr.Val(data.GetId()),
 					"reply_to_count", len(rts)).
 				Warn("more than 1 reply to")
@@ -103,7 +103,7 @@ func toEml(data models.Messageable) (string, error) {
 			default:
 				// https://learn.microsoft.com/en-us/graph/api/resources/itembody?view=graph-rest-1.0#properties
 				// This should not be possible according to the documentation
-				logger.Ctx(context.TODO()).
+				logger.Ctx(ctx).
 					With("body_type", data.GetBody().GetContentType().String(),
 						"id", ptr.Val(data.GetId())).
 					Info("unknown body content type")
diff --git a/src/internal/converters/eml/eml_test.go b/src/internal/converters/eml/eml_test.go
index 8b83ecbdb..3615e1383 100644
--- a/src/internal/converters/eml/eml_test.go
+++ b/src/internal/converters/eml/eml_test.go
@@ -1,13 +1,13 @@
 package eml
 
 import (
-	"os"
 	"testing"
 
 	"github.com/stretchr/testify/assert"
 	"github.com/stretchr/testify/require"
 	"github.com/stretchr/testify/suite"
 
+	"github.com/alcionai/corso/src/internal/converters/eml/testdata"
 	"github.com/alcionai/corso/src/internal/tester"
 	"github.com/alcionai/corso/src/pkg/services/m365/api"
 )
@@ -23,14 +23,13 @@ func TestEMLUnitSuite(t *testing.T) {
 func (suite *EMLUnitSuite) TestConvert_messageble_to_eml() {
 	t := suite.T()
 
-	// read test file into body as []bytes
-	body, err := os.ReadFile("testdata/email-with-attachments.json")
-	require.NoError(t, err, "reading test file")
+	ctx, flush := tester.NewContext(t)
+	defer flush()
 
-	msg, err := api.BytesToMessageable(body)
+	msg, err := api.BytesToMessageable([]byte(testdata.EmailWithAttachments))
 	require.NoError(t, err, "creating message")
 
-	_, err = toEml(msg)
+	_, err = ToEml(ctx, msg)
 	// TODO(meain): add more tests on the generated content
 	// Cannot test output directly as it contains a random boundary
 	assert.NoError(t, err, "converting to eml")
diff --git a/src/internal/converters/eml/testdata/testdata.go b/src/internal/converters/eml/testdata/testdata.go
new file mode 100644
index 000000000..93dc66872
--- /dev/null
+++ b/src/internal/converters/eml/testdata/testdata.go
@@ -0,0 +1,6 @@
+package testdata
+
+import _ "embed"
+
+//go:embed email-with-attachments.json
+var EmailWithAttachments string
diff --git a/src/internal/m365/collection/exchange/export.go b/src/internal/m365/collection/exchange/export.go
new file mode 100644
index 000000000..2a3b2b838
--- /dev/null
+++ b/src/internal/m365/collection/exchange/export.go
@@ -0,0 +1,114 @@
+package exchange
+
+import (
+	"bytes"
+	"context"
+	"io"
+
+	"github.com/alcionai/clues"
+
+	"github.com/alcionai/corso/src/internal/converters/eml"
+	"github.com/alcionai/corso/src/internal/data"
+	"github.com/alcionai/corso/src/pkg/control"
+	"github.com/alcionai/corso/src/pkg/export"
+	"github.com/alcionai/corso/src/pkg/fault"
+	"github.com/alcionai/corso/src/pkg/path"
+	"github.com/alcionai/corso/src/pkg/services/m365/api"
+)
+
+func NewExportCollection(
+	baseDir string,
+	backingCollection []data.RestoreCollection,
+	backupVersion int,
+	stats *data.ExportStats,
+) export.Collectioner {
+	return export.BaseCollection{
+		BaseDir:           baseDir,
+		BackingCollection: backingCollection,
+		BackupVersion:     backupVersion,
+		Stream:            streamItems,
+		Stats:             stats,
+	}
+}
+
+// streamItems streams the streamItems in the backingCollection into the export stream chan
+func streamItems(
+	ctx context.Context,
+	drc []data.RestoreCollection,
+	backupVersion int,
+	config control.ExportConfig,
+	ch chan<- export.Item,
+	stats *data.ExportStats,
+) {
+	defer close(ch)
+
+	errs := fault.New(false)
+
+	for _, rc := range drc {
+		for item := range rc.Items(ctx, errs) {
+			id := item.ID()
+			name := id + ".eml"
+
+			stats.UpdateResourceCount(path.EmailCategory)
+
+			reader := item.ToReader()
+			content, err := io.ReadAll(reader)
+
+			reader.Close()
+
+			if err != nil {
+				ch <- export.Item{
+					ID:    id,
+					Error: clues.Wrap(err, "reading data"),
+				}
+
+				continue
+			}
+
+			msg, err := api.BytesToMessageable(content)
+			if err != nil {
+				ch <- export.Item{
+					ID:    id,
+					Error: clues.Wrap(err, "parsing email"),
+				}
+
+				continue
+			}
+
+			email, err := eml.ToEml(ctx, msg)
+			if err != nil {
+				ch <- export.Item{
+					ID:    id,
+					Error: clues.Wrap(err, "converting to eml"),
+				}
+
+				continue
+			}
+
+			emlReader := io.NopCloser(bytes.NewReader([]byte(email)))
+			body := data.ReaderWithStats(emlReader, path.EmailCategory, stats)
+
+			ch <- export.Item{
+				ID:   id,
+				Name: name,
+				Body: body,
+			}
+		}
+
+		items, recovered := errs.ItemsAndRecovered()
+
+		// Return all the items that we failed to source from the persistence layer
+		for _, err := range items {
+			ch <- export.Item{
+				ID:    err.ID,
+				Error: &err,
+			}
+		}
+
+		for _, err := range recovered {
+			ch <- export.Item{
+				Error: err,
+			}
+		}
+	}
+}
diff --git a/src/internal/m365/export.go b/src/internal/m365/export.go
index 7ec8de2da..30ef85b58 100644
--- a/src/internal/m365/export.go
+++ b/src/internal/m365/export.go
@@ -3,6 +3,7 @@ package m365
 import (
 	"github.com/alcionai/clues"
 
+	"github.com/alcionai/corso/src/internal/m365/service/exchange"
 	"github.com/alcionai/corso/src/internal/m365/service/groups"
 	"github.com/alcionai/corso/src/internal/m365/service/onedrive"
 	"github.com/alcionai/corso/src/internal/m365/service/sharepoint"
@@ -28,6 +29,9 @@ func (ctrl *Controller) NewServiceHandler(
 
 	case path.GroupsService:
 		return groups.NewGroupsHandler(opts, ctrl.AC, ctrl.resourceHandler), nil
+
+	case path.ExchangeService:
+		return exchange.NewExchangeHandler(opts), nil
 	}
 
 	return nil, clues.New("unrecognized service").
diff --git a/src/internal/m365/service/exchange/export.go b/src/internal/m365/service/exchange/export.go
new file mode 100644
index 000000000..4cb194f8a
--- /dev/null
+++ b/src/internal/m365/service/exchange/export.go
@@ -0,0 +1,74 @@
+package exchange
+
+import (
+	"context"
+
+	"github.com/alcionai/clues"
+
+	"github.com/alcionai/corso/src/internal/data"
+	"github.com/alcionai/corso/src/internal/m365/collection/exchange"
+	"github.com/alcionai/corso/src/internal/operations/inject"
+	"github.com/alcionai/corso/src/pkg/backup/details"
+	"github.com/alcionai/corso/src/pkg/control"
+	"github.com/alcionai/corso/src/pkg/export"
+	"github.com/alcionai/corso/src/pkg/fault"
+	"github.com/alcionai/corso/src/pkg/logger"
+	"github.com/alcionai/corso/src/pkg/path"
+)
+
+var _ inject.ServiceHandler = &baseExchangeHandler{}
+
+func NewExchangeHandler(
+	opts control.Options,
+) *baseExchangeHandler {
+	return &baseExchangeHandler{
+		opts: opts,
+	}
+}
+
+type baseExchangeHandler struct {
+	opts control.Options
+}
+
+func (h *baseExchangeHandler) CacheItemInfo(v details.ItemInfo) {}
+
+// ProduceExportCollections will create the export collections for the
+// given restore collections.
+func (h *baseExchangeHandler) ProduceExportCollections(
+	ctx context.Context,
+	backupVersion int,
+	exportCfg control.ExportConfig,
+	dcs []data.RestoreCollection,
+	stats *data.ExportStats,
+	errs *fault.Bus,
+) ([]export.Collectioner, error) {
+	var (
+		el = errs.Local()
+		ec = make([]export.Collectioner, 0, len(dcs))
+	)
+
+	for _, dc := range dcs {
+		category := dc.FullPath().Category()
+
+		switch category {
+		case path.EmailCategory:
+			folders := dc.FullPath().Folders()
+			pth := path.Builder{}.Append(path.EmailCategory.HumanString()).Append(folders...)
+
+			ec = append(
+				ec,
+				exchange.NewExportCollection(
+					pth.String(),
+					[]data.RestoreCollection{dc},
+					backupVersion,
+					stats))
+		case path.EventsCategory, path.ContactsCategory:
+			logger.Ctx(ctx).With("category", category.String()).Debugw("Skipping restore for category")
+		default:
+			return nil, clues.NewWC(ctx, "data category not supported").
+				With("category", category)
+		}
+	}
+
+	return ec, el.Failure()
+}
diff --git a/src/internal/m365/service/exchange/export_test.go b/src/internal/m365/service/exchange/export_test.go
new file mode 100644
index 000000000..cd7013008
--- /dev/null
+++ b/src/internal/m365/service/exchange/export_test.go
@@ -0,0 +1,429 @@
+package exchange
+
+import (
+	"bytes"
+	"io"
+	"testing"
+
+	"github.com/alcionai/clues"
+	"github.com/stretchr/testify/assert"
+	"github.com/stretchr/testify/suite"
+
+	"github.com/alcionai/corso/src/internal/converters/eml/testdata"
+	"github.com/alcionai/corso/src/internal/data"
+	dataMock "github.com/alcionai/corso/src/internal/data/mock"
+	"github.com/alcionai/corso/src/internal/m365/collection/exchange"
+	"github.com/alcionai/corso/src/internal/tester"
+	"github.com/alcionai/corso/src/internal/version"
+	"github.com/alcionai/corso/src/pkg/control"
+	"github.com/alcionai/corso/src/pkg/export"
+	"github.com/alcionai/corso/src/pkg/fault"
+	"github.com/alcionai/corso/src/pkg/path"
+)
+
+type ExportUnitSuite struct {
+	tester.Suite
+}
+
+func TestExportUnitSuite(t *testing.T) {
+	suite.Run(t, &ExportUnitSuite{Suite: tester.NewUnitSuite(t)})
+}
+
+func (suite *ExportUnitSuite) TestGetItems() {
+	emailBodyBytes := []byte(testdata.EmailWithAttachments)
+
+	table := []struct {
+		name              string
+		version           int
+		backingCollection data.RestoreCollection
+		expectedItems     []export.Item
+	}{
+		{
+			name:    "single item",
+			version: 1,
+			backingCollection: data.NoFetchRestoreCollection{
+				Collection: dataMock.Collection{
+					ItemData: []data.Item{
+						&dataMock.Item{
+							ItemID: "id1",
+							Reader: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+						},
+					},
+				},
+			},
+			expectedItems: []export.Item{
+				{
+					ID:   "id1",
+					Name: "id1.eml",
+					Body: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+				},
+			},
+		},
+		{
+			name:    "multiple items",
+			version: 1,
+			backingCollection: data.NoFetchRestoreCollection{
+				Collection: dataMock.Collection{
+					ItemData: []data.Item{
+						&dataMock.Item{
+							ItemID: "id1",
+							Reader: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+						},
+						&dataMock.Item{
+							ItemID: "id2",
+							Reader: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+						},
+					},
+				},
+			},
+			expectedItems: []export.Item{
+				{
+					ID:   "id1",
+					Name: "id1.eml",
+					Body: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+				},
+				{
+					ID:   "id2",
+					Name: "id2.eml",
+					Body: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+				},
+			},
+		},
+		{
+			name:    "items with success and fetch error",
+			version: version.Groups9Update,
+			backingCollection: data.FetchRestoreCollection{
+				Collection: dataMock.Collection{
+					ItemData: []data.Item{
+						&dataMock.Item{
+							ItemID: "id0",
+							Reader: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+						},
+						&dataMock.Item{
+							ItemID:  "id1",
+							ReadErr: assert.AnError,
+						},
+						&dataMock.Item{
+							ItemID: "id2",
+							Reader: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+						},
+					},
+				},
+			},
+			expectedItems: []export.Item{
+				{
+					ID:   "id0",
+					Name: "id0.eml",
+					Body: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+				},
+				{
+					ID:   "id2",
+					Name: "id2.eml",
+					Body: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+				},
+				{
+					ID:    "",
+					Error: assert.AnError,
+				},
+			},
+		},
+	}
+
+	for _, test := range table {
+		suite.Run(test.name, func() {
+			t := suite.T()
+
+			ctx, flush := tester.NewContext(t)
+			defer flush()
+
+			stats := data.ExportStats{}
+			ec := exchange.NewExportCollection(
+				"",
+				[]data.RestoreCollection{test.backingCollection},
+				test.version,
+				&stats)
+
+			items := ec.Items(ctx)
+
+			count := 0
+			size := 0
+			fitems := []export.Item{}
+
+			for item := range items {
+				if item.Error == nil {
+					count++
+				}
+
+				if item.Body != nil {
+					b, err := io.ReadAll(item.Body)
+					assert.NoError(t, err, clues.ToCore(err))
+
+					size += len(b)
+					item.Body = io.NopCloser(bytes.NewBuffer(b))
+				}
+
+				fitems = append(fitems, item)
+			}
+
+			assert.Len(t, fitems, len(test.expectedItems), "num of items")
+
+			// We do not have any grantees about the ordering of the
+			// items in the SDK, but leaving the test this way for now
+			// to simplify testing.
+			for i, item := range fitems {
+				assert.Equal(t, test.expectedItems[i].ID, item.ID, "id")
+				assert.Equal(t, test.expectedItems[i].Name, item.Name, "name")
+				assert.ErrorIs(t, item.Error, test.expectedItems[i].Error)
+			}
+
+			var expectedStats data.ExportStats
+
+			if size+count > 0 { // it is only initialized if we have something
+				expectedStats = data.ExportStats{}
+				expectedStats.UpdateBytes(path.EmailCategory, int64(size))
+
+				for i := 0; i < count; i++ {
+					expectedStats.UpdateResourceCount(path.EmailCategory)
+				}
+			}
+
+			assert.Equal(t, expectedStats, stats, "stats")
+		})
+	}
+}
+
+func (suite *ExportUnitSuite) TestExportRestoreCollections() {
+	t := suite.T()
+
+	ctx, flush := tester.NewContext(t)
+	defer flush()
+
+	emailBodyBytes := []byte(testdata.EmailWithAttachments)
+
+	pb := path.Builder{}.Append("Inbox")
+	p, err := pb.ToDataLayerPath("t", "r", path.ExchangeService, path.EmailCategory, false)
+	assert.NoError(t, err, "build path")
+
+	p2, err := pb.ToDataLayerPath("t", "r", path.OneDriveService, path.FilesCategory, false)
+	assert.NoError(t, err, "build path")
+
+	tests := []struct {
+		name          string
+		dcs           []data.RestoreCollection
+		expectedItems [][]export.Item
+		hasErr        bool
+	}{
+		{
+			name: "single item",
+			dcs: []data.RestoreCollection{
+				data.FetchRestoreCollection{
+					Collection: dataMock.Collection{
+						Path: p,
+						ItemData: []data.Item{
+							&dataMock.Item{
+								ItemID: "id1",
+								Reader: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+							},
+						},
+					},
+				},
+			},
+			expectedItems: [][]export.Item{
+				{
+					{
+						ID:   "id1",
+						Name: "id1.eml",
+						Body: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+					},
+				},
+			},
+		},
+		{
+			name: "multiple items",
+			dcs: []data.RestoreCollection{
+				data.FetchRestoreCollection{
+					Collection: dataMock.Collection{
+						Path: p,
+						ItemData: []data.Item{
+							&dataMock.Item{
+								ItemID: "id1",
+								Reader: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+							},
+							&dataMock.Item{
+								ItemID: "id2",
+								Reader: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+							},
+						},
+					},
+				},
+			},
+			expectedItems: [][]export.Item{
+				{
+					{
+						ID:   "id1",
+						Name: "id1.eml",
+						Body: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+					},
+					{
+						ID:   "id2",
+						Name: "id2.eml",
+						Body: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+					},
+				},
+			},
+		},
+		{
+			name: "items with success and fetch error",
+			dcs: []data.RestoreCollection{
+				data.FetchRestoreCollection{
+					Collection: dataMock.Collection{
+						Path: p,
+						ItemData: []data.Item{
+							&dataMock.Item{
+								ItemID:  "id1",
+								ReadErr: assert.AnError,
+							},
+							&dataMock.Item{
+								ItemID: "id2",
+								Reader: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+							},
+						},
+					},
+				},
+			},
+			expectedItems: [][]export.Item{
+				{
+					{
+						ID:   "id2",
+						Name: "id2.eml",
+						Body: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+					},
+					{
+						ID:    "",
+						Error: assert.AnError,
+					},
+				},
+			},
+		},
+		{
+			name: "multiple collections",
+			dcs: []data.RestoreCollection{
+				data.FetchRestoreCollection{
+					Collection: dataMock.Collection{
+						Path: p,
+						ItemData: []data.Item{
+							&dataMock.Item{
+								ItemID: "id1",
+								Reader: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+							},
+						},
+					},
+				},
+				data.FetchRestoreCollection{
+					Collection: dataMock.Collection{
+						Path: p,
+						ItemData: []data.Item{
+							&dataMock.Item{
+								ItemID: "id2",
+								Reader: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+							},
+						},
+					},
+				},
+			},
+			expectedItems: [][]export.Item{
+				{
+					{
+						ID:   "id1",
+						Name: "id1.eml",
+						Body: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+					},
+				},
+				{
+					{
+						ID:   "id2",
+						Name: "id2.eml",
+						Body: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+					},
+				},
+			},
+		},
+		{
+			name: "collection without exchange category",
+			dcs: []data.RestoreCollection{
+				data.FetchRestoreCollection{
+					Collection: dataMock.Collection{
+						Path: p2,
+						ItemData: []data.Item{
+							&dataMock.Item{
+								ItemID: "id1",
+								Reader: io.NopCloser(bytes.NewReader(emailBodyBytes)),
+							},
+						},
+					},
+				},
+			},
+			expectedItems: [][]export.Item{},
+			hasErr:        true,
+		},
+	}
+
+	for _, tt := range tests {
+		t.Run(tt.name, func(t *testing.T) {
+			exportCfg := control.ExportConfig{}
+			stats := data.ExportStats{}
+
+			ecs, err := NewExchangeHandler(control.DefaultOptions()).
+				ProduceExportCollections(
+					ctx,
+					int(version.Backup),
+					exportCfg,
+					tt.dcs,
+					&stats,
+					fault.New(true))
+
+			if tt.hasErr {
+				assert.Error(t, err, "export collections error")
+				return
+			}
+
+			assert.NoError(t, err, "export collections error")
+			assert.Len(t, ecs, len(tt.expectedItems), "num of collections")
+
+			expectedStats := data.ExportStats{}
+
+			// We are dependent on the order the collections are
+			// returned in the test which is not necessary for the
+			// correctness out the output.
+			for c := range ecs {
+				i := -1
+				for item := range ecs[c].Items(ctx) {
+					i++
+
+					size := 0
+
+					if item.Body == nil {
+						assert.ErrorIs(t, item.Error, tt.expectedItems[c][i].Error)
+						continue
+					}
+
+					// unwrap the body from stats reader
+					b, err := io.ReadAll(item.Body)
+					assert.NoError(t, err, clues.ToCore(err))
+
+					size += len(b)
+
+					expectedStats.UpdateBytes(path.EmailCategory, int64(size))
+					expectedStats.UpdateResourceCount(path.EmailCategory)
+
+					assert.Equal(t, tt.expectedItems[c][i].ID, item.ID, "id")
+					assert.Equal(t, tt.expectedItems[c][i].Name, item.Name, "name")
+					assert.NoError(t, item.Error, "error")
+
+				}
+			}
+
+			assert.Equal(t, expectedStats, stats, "stats")
+		})
+	}
+}