Netgear FVS318v3 Prosafe VPN Router
 

For only a bit over $100, this router has very flexible options
such as firewall rules, site to site VPN, basic web filter, packet
inspection, logging and much more. Read on to find out what it has to
offer!

Link: http://www.iceteks.com/articles.php/netgearfvs318v3/1