Linksys' LRT224 Dual WAN Gigabit VPN Router is a solid router with flexible VPN options.
Cisco's RV320 Dual Gigabit WAN VPN Router provides a full array of VPN options and decent throughput. But SSL compatibility is a work in progress.
Updated - ZyXEL's ZyWALL 110 delivers a lot of VPN performance at a reasonable price.
Updated - The Cisco RV042G finally brings Gigabit ports to Cisco's workhorse small biz VPN router.
Cisco's RV180 features damn fast routing and decent IPsec throughput, but very slow PPTP.
Cisco today added new routers, access points, switches and more to its small business offerings
ZyXEL has come up with an $80 IPsec/PPTP VPN router that's worth a serious look.
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.