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i've one question about FWSM configuration: if i've 3 VLAN associated to firewall with same security ID and i use the same-security-traffic permit command, is necessary to implemet ACL to permit traffic between them or not?
Yes, you still need to implement ACL's to permit or deny the traffic between the hosts on the 3 interfaces in question. The "same-security-traffic permit inter-interface" keeps you from having to worry about NAT. Take a look at the link below for some more info.