Centrix International is selling Webramp 700s bare units (unit & power supply only) for $24 + shipping. This is the same unit as the SonicWall SOHO3 which sells for $400 new. This is an actual hardware firewall, with stateful inspection & VPN capability (VPN license not included).
Webramp was bought by Nokia, and they've discontinued this product line, so you won't be able to get support. However, from what I've read the Sonicwall firmware works on this unit.
Here's the documentation, and some features & benefits, including a firmware upgrade.
This unit has a 5-user limitation, but can be upgraded to 10, 25 or unlimited licenses, and also has a VPN module that can be activated. E-mail me if you're interested in finding out how to get these upgrades.
I bought one & it just arrived yesterday... I haven't had a chance to plug it in yet, but I'll let you know how it goes if anyone's interested. Hell, it's cheaper than renewing the Norton Firewall every year!