can i have 2 .mac email accounts
We do not want to receive business emails in our personal email. Are we able to open another .mac email account?
Mac OS X (10.7.2)
You can create another iCloud account and sign into it at System Preferences (or Settings)>Mail, Contacts and Calendars. You could just enable Mail for that account and the account will appear in the Mail app alongside the original one.
Something to think about: if I was running a business I wouldn't use iCloud mail. It's a free service, intended for personal use, there is no guaranteed uptime and very limited support. Giving out an @icloud.com address also identifies you as a business not prepared to pay for a proper email account, which isn't a good advertisement.
I would suggest getting your own domain using your business name and using it with email from a provider with telephone support and proper service guarantees.