Thanks for reply.....
I am using this box as Router and as per your suggestion in trial message I had configured the FORWARD chain of three user mac address, configuration mentioned below.
two User getting the IP Address from DHCP Server but not able to browser, so please can you help me how they can browse.....
DHCPACK on 192.168.23.171 to 90:72:40:58:a9:95 (is-iPhone)
DHCPACK on 192.168.23.178 to FC:75:16:67:3F:BE (android-f50ef57524010a1e)
DHCPACK on 192.168.23.100 to 00:25:64:A4:3F:01 (android-7306f0c1f5e73255)
# Generated by iptables-save v1.4.7
*filter
:INPUT ACCEPT [37:6239]
:FORWARD DROP [789:129680]
:OUTPUT ACCEPT [89:13144]
-A INPUT -i eth1 -m mac --mac-source 34:E6
7:00:B1:E6 -j ACCEPT
-A INPUT -s IP ADDRESS -p tcp -m tcp --dport 8888 -j ACCEPT
-A INPUT -s IP ADDRESS -p tcp -m tcp --dport 8888 -j ACCEPT
-A INPUT -s IP ADDRESS -p tcp -m tcp --dport 9888 -j ACCEPT
-A INPUT -s IP ADDRESS -p tcp -m tcp --dport 9888 -j ACCEPT
-A INPUT -p tcp -m tcp --dport 22 -j DROP
-A INPUT -p icmp -m icmp --icmp-type 8 -j DROP
-A INPUT -p tcp -m state --state NEW -m tcp --dport 80 -j ACCEPT
-A INPUT -p tcp -m state --state NEW -m tcp --dport 443 -j ACCEPT
-A FORWARD -i eth1 -j ACCEPT
-A FORWARD -m mac --mac-source FC:75:16:67:3F:BE -j ACCEPT
-A FORWARD -m mac --mac-source 00:25:64:A4:3F:01 -j ACCEPT
-A FORWARD -m mac --mac-source 90:72:40:58:A9:95 -j ACCEPT
-A OUTPUT -p icmp -m icmp --icmp-type 0 -j DROP
COMMIT
# Completed on Tue Jan 5 18:47:41 2016
# Generated by iptables-save v1.4.7 on Tue Jan 5 18:47:41 2016
*nat
:PREROUTING ACCEPT [406:28986]
:POSTROUTING ACCEPT [0:0]
:OUTPUT ACCEPT [1:108]
-A POSTROUTING -o eth0 -j MASQUERADE
COMMIT
# Completed on Tue Jan 5 18:47:41 2016
# Generated by iptables-save v1.4.7 on Tue Jan 5 18:47:41 2016
*mangle
:PREROUTING ACCEPT [1596:188447]
:INPUT ACCEPT [130:13127]
:FORWARD ACCEPT [1466:175320]
:OUTPUT ACCEPT [90:13236]
:POSTROUTING ACCEPT [767:58876]
COMMIT
# Completed