Experimente esta regra:
iptables -t nat -A PREROUTING -i eth0 -s ! 192.168.0.2 -p tcp --dport 80 -j DNAT --to 192.168.0.2:3128
iptables -t nat -A POSTROUTING -o eth0 -s 192.168.0.0/24 -d 192.168.0.2 -j SNAT --to 192.168.0.1
iptables -A FORWARD -s 192.168.0.0/24 -d 192.168.0.2 -i eth0 -o eth0 -p tcp --dport 3128 -j ACCEPT
onde:
192.168.0.2 - proxy server IP (Squid, etc);
192.168.0.1 - router IP (where started iptables);
192.168.0.0/24 - your local network
Eu posso estar errado, verifique com cuidado.