Can you provides a solution for internet content filter with hardware and software ?

Any budget to work within?  Here are some of the bigger names.  Some offer full appliances, others just software you can load up on a server.  

Websense
www.websense.com

Surf control
www.surfcontrol.com

Here's a "managed service":
http://www.blackspider.com/

If you're short on budget, you can go for Squid (maybe using one of the VmWare appliance freely available)

Hi
         
8e6 R3000IR
http://www.8e6.com/products/R3000/pd_r3000_IR.htm

R3000 How it Works
http://www.8e6.com/products/R3000/pd_r3000_how.htm

R3000 FAQs
http://www.8e6.com/products/R3000/pd_r3000_faqs.htm

Manage Internet Traffic
The 8e6 R3000 is capable of filtering by:
    * URL and IP addresses
    * File type (MP3, MPEG, etc.)
    * HTTP, HTTPS
    * FTP
    * Newsgroups (NNTP)
    * Search Engines
    * Anonymizers
    * TCP Port Blocking

Full Product at
http://www.8e6.com/products/index.htm

For a small network on a low budget try iBoss from Phantom technologies:
http://www.iphantom.com/

I have not tried this myself, but has come highly recommend.

Thanks for the points, but I would think a split might be more fair to everyone.