In a previous tutorial, we have seen the method of creating a gateway using iptables. This tutorial will focus on turning the gateway into a transparent proxy server. There are several benefits of using a transparent proxy. First of all, for end users, a transparent proxy can enhance their web browsing performance by caching frequently accessed web content, while introducing minimal configuration overhead for them. For administrators, it can be used to enforce various administrative policies such as content/URL/IP filtering, rate limiting, etc.