While Gateway has been dismissed as a possible takeover target by Acer, speculation is still rife about which company the Taiwanese manufacturer has set its sights on for acquisition.

Acer CEO JT Wang last month confirmed that the company was looking to buy a company to beef up its presence in the PC market and overhaul Lenovo in world rankings. But at an investor conference in Taipei on Friday, he still refused to name the prospective buy.
"It's a small company and it is not in the US," was all Wang would hint at.
Earlier this year a senior US analyst suggested that the answer to Dell's woes would be the acquisition of Acer, but the Taiwanese company's unabated success in the PC market seems to have spiked this idea.
Gartner reports that in the first quarter of 2007, Acer had already succeeded in overtaking Lenovo to secure third spot behind HP and Dell with a 48% increase in shipments and 6.8% market share.
At Friday's conference, Acer forecast an increase in its PC shipments of between 30% and 40% year-on-year.