$25 · Cisco RV042 4-port 10/100 VPN Router, Dual WAN
Product Linksys 10/100 4-Port VPN Router (RV042)
Summary Multi-featured dual-WAN VPN router supporting 30 IPsec tunnels
Pros
* Dual WAN ports
* 30 VPN Tunnels, good throughput
* Support for IPSec and PPTP Tunnels
* XP and Vista supported