Good but cheap firewall?

How much is Cheap?
First choice would be Cisco ASA5505 for about $500 US
Excellent second choice would be RV042 Linksys. Very dependable. Offers site-to-site VPN, and Linksys or Windows VPN client capability. Has Dual WAN ports for load balancing and fail-over. Up to 50 VPN tunnels with no additional licenses or support contracts necessary. Lots of configurable options and logging. All for about $200 US
http://www.linksys.com/servlet/Satellite?c=L_Product_C2&childpagename=US%2FLayout&cid=1123638171618&pagename=Linksys%2FCommon%2FVisitorWrapper&lid=7161822279B01
I don't belive you will get junk mail filtering in "cheap" routers.

So how much is one with email filtering?

The e-mail filtering devices I have seen are separate boxes, an independent hardware appliance, and they were in excess of $4000. Perhaps others will have suggestions.

You are not thinking of ones with web site blocking capabilities are you? Those are far more common. Even the Linksys RV042 will allow you to block keywords or added domains.

No, we are just getting way too many junk emails so were looking for a hardware solutions. And we need to replace our firewall anyway, so it would be nice if it could do that.

There is no such thign as a 'cheap firewall'.  In many cases, the hardware cost of the device itself may be reasonable, but the add-on security services such as anti-spam, URL filtering and antivirus soon push up the costs.

Well anyone can give me an idea how much a firewall that does those thing costs? Is $4000 the cheapest?

"we only have 10 users"

http://www.fortinet.com/products/telesoho.html

http://www.fortinet.com/products/antispam.html

for 10 users I'd consider a managed service such messagelabs or postini.  They act as smarthost for your domain and allmailpasses through their advanced anti-spam and av engine.

Thanks Cubbybulin. Good luck with the project.
Cheers !
--Rob