appliance firewalls

Hi All,

I have a client with several small facilities. She is going
through a security audit with an insurance company that insures
again credit card theft. As part of the audit process, the
insurance company runs a scan against her routers.

Problem: the el-cheapo router-of-the-day from the various ISP's
that she uses fail this scan.

So I have been researching appliance firewalls for her. Watchguard
seems to have a good product, but I have never used them.

At some point Google does not fill the bill and you have to ask
for others personal experiences. Does anyone have a favorite
appliance firewall they have used and would recommend? Hopefully,
one that does not break the bank.

Many thanks,
-T