<GATEWAY MEDICAL SYSTEMS INC> 3RD QTR LOSS Period end Jan 31 Shr loss one cts vs profit eight cts Net loss 52,198 vs profit 602,766 Revs 18.6 mln vs 7,833,424 Nine mths Shr profit 10 cts vs profit six cts Net profit 809,243 vs profit 393,372 Revs 36.3 mln vs 18.7 mln