is it enough? just a query?

[Jesse.linux]

just a question, i'm planning to set up a firewall/gateway for less than 50
users.....i have a budget to buy a firewall appliance..but it kinda costs
much...so what i'm planning is to buy a high end server then use iptables to
serve as my firewall and gateway also....my question is...is iptables secure
enough?....or do i still have to buy a firewall software, llike checkpoint
for example?

what can u suggest, iptable gurus?

thanks....