Thanks for 2 very useful responses
I am looking for a cheap device with an ADSL modem built in.
I can use a more powerful router like
http://www.buffalo-technology.com/en/airstation-trade-nfiniti-trade-dual-band-wireless-n-gigabit-router-access-point.html
which has an Atheros AR7161@680MHz processor and I guess this should triple the throughput?
I am getting 28MB on a
http://wiki.openwrt.org/toh/tp-link/tl-mr3420 which has an Atheros AR7241@400MHz CPU with a similar config and I can see CPU maxing out at this speed.
I shouldn't be doing encryption (i have configured -- cipher none) so all OpenVpn is doing is encapsulation.
I am going to try --fragment 0 --mssfix 0 --cipher none --auth none and report back.
Thanks
Daniel