Linksys' LRT224 Dual WAN Gigabit VPN Router is a solid router with flexible VPN options.
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.
NETGEAR's FVS318N ProSafe Wireless-N 8-port Gigabit VPN Firewall adds wireless N to enhance its appeal to security-minded small business buyers.