Gated content is material like whitepapers, case studies, or research reports that requires visitors to fill out a form with their name, email, and company details before accessing it. B2B marketers use gating to capture leads and build their email lists, trading access to valuable information for contact data they can follow up with. The tradeoff is that gating reduces traffic and completion rates compared to ungated content, so it works best for high-value resources that genuinely justify asking for information.