Step 2: By default, you will have multiple inboxes for starred messages and drafts only. Step 1: Activate Multiple Inboxes in Gmail Labs.
Multiple Inboxes provides a great way to separate multiple email accounts, allowing you to keep your personal inbox clean without losing messages from your other accounts. Multiple Inboxes splits your Gmail window into separate inboxes, allowing you to apply unique filters to each one. If you want to get a better grip on your Gmail inbox (whether it be to handle multiple email accounts or simply to organize messages better), you may find Gmail Labs’ Multiple Inboxes feature useful.