Just out of curiousity why would you limit a perfectly fine PC to just run a firewall? You should be able to add other services along with the firewalled machine and not freak out over security as bad as long as you set everything up properly.
Isn't there an old saying, "The program is only as good as the programmer?" Couldn't that be applied in this case too? Personally I run a small local network that has access to the Internet via one of my Linux machines. This machine also has a web server, file server, and a FTP server on it too. I don't have to worry about security with any of these services running on the firewall machine because I set each up the way I needed them to be so that only the correct people get access. Granted this takes longer then just unpacking and installing the source of each, but it is well worth it and helps consolidate the expense of one machine per service. Personally I think that putting all your faith about these other services in one simple firewall is crazy, but that is only me. Just a humbled opinion... Ken

