Dell Optiplex GX150 PIII 933 256MB 20G DVD Small Form
Just an fyi...
23 hrs left
$109 + shipping
I bought two for unrelated purpose.
These should make excellent FW's
Will need to buy add'l low profile NIC's
The case has room for two add'l NIC's, for a total of three(3) interfaces
Hope this helps those looking for low cost equipment.