Subnet: A portion of a network that shares a common address component. On TCP/IP networks, subnets are defined as all devices whose IP addresses have the same prefix. For example, all devices with IP addresses that start with 100.100.100. would be part of the same subnet.
Dividing a network into subnets is useful for both security and performance reasons. IP networks are divided using a subnet mask.
Gateway: A gateway is a network point that acts as an entrance to another network. On the Internet, a node or stopping point can be either a gateway node or a host (end-point) node. Both the computers of Internet users and the computers that serve pages to users are host nodes. The computers that control traffic within your company's network or at your local Internet service provider (ISP) are gateway nodes. Can transcode or allow different protocols to talk to each other.