An MX entry informs a mail client which server accepts the email for the recipient’s domain.
To make MX Records :
1 - go to your cpanel link (your domain/cpanel) .
2 - Click on Zone Editor entry on Your cpanel .
3 - Select your Domain from Domain Box .
4 - Find your Priority Number on in MX Record Box .
5 - Right a Record Number on Priority box and to Add new Record .