I use the following filter for e-mail only accounts, but this filter
only restricts users from surfing the Net, they can still telnet/ftp.
************************************************************
mail.only.in
************************************************************
permit udp dst eq
53
permit tcp dst eq
25
permit tcp dst eq
110
permit tcp src eq
113
permit
icmp
deny
*************************************************************
mail.only.out
*************************************************************
Thanks in advance.