while not a firewall in exact meaning, what it does do is create a secure connections or "tunnels" directly between the two pcs with strong encryption methods to ensure that it is indeed from that person on the other end. In essence it is a firewall between the two pcs, but only when a ipsec connection is there on that particular ipsec connection. i.e. if you got a machine that acts as a vpn server, while it is capable of that secure commmunication, there is no garontee that all incoming information will be in that format, therefore if there is no other firewall in place having the machine does absolutly nothing to prevent others. it just insures that what you are communicating between those two pcs in that specific section are accurate. Without something else, nothing stops someone from coming in once you end your connection and taking those files off your pc.

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