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You can only use MAC addresses for filtering as long as the clients are on the same physical network. The layer 2 headers (MAC addresses) are stripped off when the packets are routed, so MACs can't be used for filtering remote machines. If they are on the same physical network, you can limit access to squid by specifiying the mac address in an iptables rule with: -m mac --mac-source XX:XX:XX:XX:XX:XX
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