You create a server by calling make-network-process (see Network Processes) with :server t. The server will listen for connection requests from clients. When it accepts a client connection request, that creates a new network connection, itself a process object, with the following parameters:
The server’s process buffer value is never used directly, but the log function can retrieve it and use it to log connections by inserting text there.
process-contact keywords :host, :service, :remote.
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https://www.gnu.org/software/emacs/manual/html_node/elisp/Network-Servers.html