From publisher blurb:
Each Gadget Guide in the series takes a look at a particular type of devices in Mutants & Masterminds game terms, putting together the effects and modifiers from the Hero's Handbook to present different a wide variety of gadgets of that type. It also looks at specific concepts related to creating and using those devices in play. The Guide is a catalog of ready to use toys for your M&M game!
Although many of the gadgets used by comic book characters can be considered “powers” in their own right, some gadgets are specifically focused on interacting with super-powers in different ways: enhancing them, weakening them (or blocking them altogether), or granting them to those who might not otherwise have them. Gadget Guide: Powers looks at these types of gadgets and how they can affect the powers of characters in your own M&M adventures.