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We present a new Monte-Carlo generator, {\tt ee$\in$MC}, for the simulationof $e^{+}e^{-} \to \mu^{+} \mu^{-} (\gamma) $, $e^{+}e^{-} \to \tau^{+}\tau^{-}(\gamma) $ and $\tau$ lepton decays which is suitable for $e^{+}e^{-}$colliders from threshold up to energy of $\sim 10.58GeV$. The $e^{+}e^{-} \to\mu^{+} \mu^{-}(\gamma) $, $e^{+}e^{-} \to \tau^{+}\tau^{-}(\gamma)$interactions are computed up to the exact LO matrix element where the runningof $\alpha_{QED}$ includes both the LO leptonic and hadronic vacuumpolarization. Infra-red divergences are investigated within theYennie-Frautschi-Suura Exponentiation formalism, where several well-knownapproximations and a formulation based on the exact LO contribution to the softand virtual photons are applied. The simulation of the $\tau$ lepton consistsof the leptonic decay modes at Born level and theoretical models based onFlux-Tube Breaking Models and Chiral Resonance Lagrangian Models as well asexperimental models for the majority of semi-leptonic decay modes. Thisincludes hadronic models for investigating the origin of low mass scalar sectorrecently observed in decays of the $\tau$ lepton and their association with theorigin of the constituent-quark mass through Chiral-symmetry Breaking.

ee$\in$MC: Simulation of $\bf e^{+}e^{-} \to \mu^{+} \mu^{-} (\gamma) $ and $\bf e^{+}e^{-} \to \tau^{+}\tau^{-} (\gamma) $ Events