Thanks for your reply. My configuration is:
1) Wifi and router are in subnet 192.168.1.xxx ... iMac is using this wifi.
2) iMac ethernet and NAS in subnet 192.168.2.xxx (without switch, I'm sharing WIFI internet to computers using the ETHERNET)
My NAS have "internet" and I'm able to connect to all my NAS folder from the iMac but not from another computer over the wifi.
I really need to have a switch? I'm quite sure I'm doing something wrong or missing something else.
OK, let's break it down from scratch:
If I read your reply correctly, your Internet connection arrives to the computer via WiFi, and then you use the Internet Sharing function on the iMac to allow the NAS to see the Internet.
Your problem here, is that the wireless devices connected to the 192.168.1.x network are being told by the router that all IP addresses except for that address range are reachable through that specific router (probably 192.168.1.1). But the router doesn't know that the 192.168.2.1 network begins with your iMac, so it can't route traffic there.
The simple solution, is to make sure that everything that's supposed to be able to reach something else in your house is in the same subnet.
If there is no way for you to connect your iMac and the NAS box to the Internet-connected router via ethernet cables, the simplest way is probably to buy a second wireless router (which is capable of this functionality) and set it up as a bridge between the wireless part of the network and the wired part instead of letting the iMac perform this function. This has the added benefit that the NAS will have an Internet connection even if you'd choose to turn of your computer.
Getting gigabit speeds between the NAS and the iMac is just a matter of choosing an expensive enough router (or a gigabit switch) on the receiving end.
A simple choice for a router near the iMac + NAS would be an AirPort Extreme. I haven't tried this particular setup with one, but I have with an Express, and that worked perfectly. The Extreme has several gigabit ports, though, which an Express lacks, so the former would allow the highest possible throughput between the NAS and the iMac without additional hardware.
The price difference between an Express + a gigabit switch, and an Extreme isn't very big, so there's really no point in skimping there.
An alternative, is to read up on other routers and see which ones would do the job, with or without some additional hacking. It's just a question of what's worth more to you: Your time or your money.