The NG25 and 50 are using D510 Atoms.
Beware, the performance between the NG25/50 series appliances doesn't directly translate to standard builds. The motherboards in the entire NG series line are specifically designed for network applications. This grants greater than normal throughput possibilities, and allows us to scale back the ram and CPU a bit.
If you're going to use a standard PC of some kind for Untangle, my personal minimum requirements for Untangle are a dual core processor of at least 2ghz, 1gb of ram, and two HARDWARE based network interfaces. That's Intel, Broadcom, or 3Com, nothing else will do. That server will handle 25-50 users, unless traffic gets heavy. At which point you add more RAM generally.
You need more CPU if you need to run more AV/Spam checks. You need more RAM for more throughput, and extra racks.
The balance is hard to strike, you can experiment yourself, or take advantage of one of us resellers that know how to place these units with the minimum hardware to the job. There isn't enough detail in your thread here to really say how large of a unit to use.