Gateway is the last PC manufacturer going through a cost cutting process in which 17 percent of its 11,200-person staff will be laid off and 76 of its retail stores will be closed. I'm really sorry for all these people losing their jobs, hopefully most of them will find a good replacement soon. The cuts come as Gateway is putting a new sales strategy in place--it's third in three years. The new plan is designed to return the company to profitability by the fourth quarter of this year, despite the sluggish PC market. Worldwide PC unit shipments are expected to increase by only about 7 percent in 2003, according to IDC.