This book works within the Minimalist framework, proposing a hypothesis of Gapping, an elliptical sub-case, as a deletion rule at the Phonetic From level. A thorough review of the previous literature of Gapping is presented, accompanied by critical comments of the analyses. Of focus is the presentation of Gapping in Spanish, which leads to the core of the book where the proposal that Gapping as a deletion rule at PF, cast within the Minimalist Program, is discussed in details. The proposal is theoretically supported by the syntax-phonology mapping process to ensure the appropriate application of Gapping at the PF level. Wrapping up the book is a point-by-point comparison and contrast analysis between the PF hypothesis of Gapping and the other analyses to point out the plausibility of the new proposal. The ultimate goal of this research is to support the Minimalist Program in claiming that the Principles of Economy play a major role in the explanation of linguistic phenomena.