It would be best to build a firewall only box. You could use the samba box but a firewall should be doing 1 thing and 1 thing only.... firewalling
. The ammount of computer you need depends on the ammount of traffic your office makes, since your using a DSL connection you should be safe with just about any old box you have sitting around. I wouldn't buy anything above a Pentium 2 (if you have to buy). Pentium 133Mhz work fine, my smoothwall setup is run on an old HP P3 Celeron 533 with 128MB of ram. This is over kill but it's all I had sitting around.
There are lots of firewall only version's of linux floating around. I'm using
smoothwall, I hear that
IPCop is good too (based on smoothwall).