Gateway has thrown down the gauntlet in the budget-plasma arena. Plasma panel prices continue to drop precipitously as the technology gets hotter and hotter. Gateway, provider of digital-technology solutions, has entered the home theater market with the GTW-P42M102 42-inch plasma panel, which has a native resolution of 852 by 480 in progressive-scan mode. It's a perfect example of plasma's ongoing price reduction. The streamlined display is 25.2 inches high, 40.8 inches wide, and a very slim 3.7 inches deep, and it weighs less than 70 pounds. The handsomely designed set sports a silver finish with a small, dark border surrounding the screen. The GTW-P42M102's performance characteristics are a mixed bag; however, at a list price of $2,999, there's no denying that it's the best value by a country mile in the 42-inch-plasma-panel category.