ZyXEL USG20-VPN VPN Firewall Reviewed
ZyXEL's USG20-VPN is a flexible VPN router that also supports content filtering and anti-spam.
L2TP
ZyXEL ZyWALL 110 VPN Firewall Reviewed
Updated - ZyXEL's ZyWALL 110 delivers a lot of VPN performance at a reasonable price.
Pretty Cheap VPN: TRENDnet TW100-BRV214 4-Port VPN Router
TRENDnet's TW100-BRV214 4-port VPN Router is one of the most inexpensive you can buy. But you might not like the compromises it makes.