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It's pretty simple to deduce, look at these two entries for example:
user:x:500:100::/home/user:/bin/bash
shutdown:x:6:0:shutdown:/sbin:/sbin/shutdown
Obviously, the shell is the part at the end. I think standard practice is to replace the last part with "/bin/false". If you want a graphical way to do this, check out linuxconf or your distro's tools (such as Drakconf for Mandrake, or YaST for SuSE, both very simple with which to administrate user accounts).
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