InfoPath Forms Services enables forms to be published to the server (requires InfoPath 2007), browser-based completion of forms, and forms to be sent via and completed within an e-mail message (requires Outlook 2007).
With InfoPath 2007 and SharePoint Server 2007 the publishing process is streamlined with a wizard. Once the form is published it can be emailed to others who can fill out the form within the Outlook 2007 client. In addition, a link to the form can be sent to people. Clicking on the link launches the form in a browser in which the form can be filled out. Submitting the form by clicking on “Submit” button in either the browser or the e-mail message saves the form to the SharePoint server and populates appropriate fields in the SharePoint list. The key benefit is that the InfoPath client is not required to complete the forms and user can stay within the applications they are most comfortable with.