An improved e-mail communication apparatus, a data processing method and a program are provided. First, an MFP 100 which receives an e-mail decides whether or not the e-mail is one of a plurality of split data generated by dividing image data in data amount units and stores the e-mail. The MFP 100 then decides whether or not all the split data of the image data are stored, and when all the split data are stored, the MFP 100 generates combined data by combining the plurality of split data and performs printing processing on recording paper based on the combined data.