If server has more as 1 IP, can MX records of a domain point to hostnames linked to these different IP's ?

Hello, if a server has different failover IP's is it then possible to point the MX records to these different IP (via the to these IP linked hostnames and reverses) My question is more if exim will be able to accept that incomming trafic, or if it will only listen to the server-IP, The question is not if it is possible to set this up in the WHM interface (as I suppose it is not : only outgoing mail IP can be set up) So can we make exim, via a custom configuration, make listen to incoming traffic on different IPs ? Thanks for advice and help.