The current version 1.23 of iptables ive been using for the last 9 months does not. On a side note (being a little off topic), you might want to consider putting an extra nic card in your firewall machine ( a specific eth1 or eth2). If you're doing firewalling and natd like i am from the same box, you'd be pretty much physically seperating your private network from the outside by having the local machines interact solely with eth1 and having your outside traffic interact with eth2. Then use iptables to control how traffic to passes between them (no chance of rouge packets flying around your network.. A definate must have if you use hubs instead of switches). Just my opinion..
-Terry