What layer of the osi model does the gateway work?

That is a loaded question...it depends on what you mean by gateway. I proxy server can be a gateway so can a router. Typically, its gateway=router. check this chart out: http://www.geocities.com/SiliconValley/Monitor/3131/ne/osimodel.html I consider it on the Network layer. Let me know if this helps! Thanks, Eric Elliston President of Elliston Consulting http://www.ellistonconsulting.com