Depending on the details of your requirements, pfSense for the router/firewall and OpenDNS (http://www.opendns.com) might be satisfactory for the content filtering. For this combination you would configure OpenDNS as your name servers, then a name to IP address for a site hosting "unsuitable" content would return the IP address of an OpenDNS server that displays a message that access to the site is blocked and the category for which it is blocked.
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