[MarioL]

Here is what I would consider:

Install Secure Platform on a new server
Get a nice 1U server or something, optionally get mirrored drives and you are off. (mind that the RAID controller is supported by SPLAT)

Pros:
- Cheap (no extra licenses, only server hardware)
- Good performance (SPLAT runs very fast, you don't need a super server)
- Single supplier for OS and Firewall (easier patching, etc)

Cons:
- Requires more technical knowledge
- New hardware sometimes not supported (not usually a big issue)


Check Point on Nokia
The 26x series isn't that fast, but they are alright I guess. Get the disk one, unless you want to run the management on a separate box. Flash is cool, but only if you don't need logs.

Pros:
- Good support from Nokia
- Tried and tested platform

Cons:
- Expensive for what it is
- Must learn the Voyager interface and a bit of IPSO

Regarding UTM-1, it is SPLAT on a box, with some added features, like AV (CA engine) and web filtering (SurfControl I think, from R65). The hardware isn't that hot (the one I tested was a Celeron 1.5GHz with 1GB RAM).

So it comes down to the size of your organization, what you want to do with the firewall, your technical knowledge and what price you can get on changing your license from a "normal" firewall one to a UTM-1, should you want to go down that route.

Costs and all that depend on what license you have now, etc.
Performance shouldn't be a big issue, since the Internet line tends to be the main bottleneck, but I'd guess SPLAT > UTM-1 > Nokia (for the stuff you are mentioning).