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If it's the same work that you normally do for your company (sounds like it is), then yes, I'd say it's unethical, even if the client would go somewhere else if you don't do it freelance. Even if you think it's 'borderline', the fact that you'd have to hide it from your boss is probably a clue.
Also, I have almost exactly the same question as BG, but replace 'my boss' with 'my wife', and 'client' with 'hot blonde chick'. ;-)
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