MPC CORPORATION COMPLETES ACQUISITION OF GATEWAY'S

PROFESSIONAL BUSINESS

Expanded Product Portfolio, Customer Base and Service Capabilities Create Leader in Business PC Market

Nampa, ID, October 1, 2007— MPC Corporation (AMEX:MPZ) today announced it has completed the acquisition of Gateway's (NYSE: GTW) Professional business.

"This acquisition helps transform MPC into one of the top PC companies serving the professional market,

including small-and-medium businesses, education and government," said John P. Yeros, Chairman and Chief Executive Officer of MPC.

Through the acquisition, MPC now has access to the entire catalog of products and services from Gateway's

Professional business and will make them available to both MPC and Gateway Pro customers. Under the terms of the transaction, MPC will migrate these products to the MPC brand within one year. "MPC now has a more diverse and balanced product mix, as well as the scale to compete more effectively against larger rivals in the PC industry," said Mr. Yeros.

MPC also acquired Gateway's leased final assembly facility in Nashville, TN and the portion of Gateway's

Consumer Direct business that targets business with less than 100 employees. MPC has assumed responsibility for all operations and warranty support associated with Gateway's Pro business.

MPC and Gateway Pro will solely focus on the professional market giving customer better products, technical support and specialize on the needs of education, commercial, federal, healthcare and local government entities.  MPC Computers provides award-winning computer products and services to the small, medium business, government and education markets.  MPC strives to provide its customers with a superior level of personalized customer service and support.