Acer agreed last month to pay $710m for Gateway and the business unit, which achieved sales of $75m over the last four quarters.

Reseller MPC said the Gateway business was similar to its own, offering PCs, peripherals, and services. The combined revenue of the two businesses in 2006 would have been $1.2bn.

It said the combined company would offer a complete line of PCs and related products and services, with particular emphasis on mobile products, all-in-one desktops, servers, and storage systems.

Under the deal, MPC will acquire Gateway’s final assembly facility in Nashville, Tennessee.