Hi mablene and welcome to Voipuser
If I may suggest you are jumping in at the deep end with this device and I would like to suggest an alternative path for you that will help you both short and mid term.
Download a copy of Xlite and set it up with Sipgate or with Voipuser if you prefer, all the settings to do this are provided on the Sipgate website (you have to login to see them) you will also be able to confirm your own username and password.
Have a play with Xlite settings and firm up on the terminology.
Getting back to the Audiocodes device it seems unlikely you will be able to find an .ini file pre set for Sipgate (unless there is a usergroup or device forum that you can track down) you will either have to edit an existing file and replace the settings for Sipgate (that you reserched when you set up Xlite) within a new .ini file to be loaded into the device OR ask the original manufacturers for their help via their website here ...
http://www.audiocodes.com/ContentASP.as ... adTypeID=1
Some potentially useful discussion on the SIP Foundry site here ...
http://track.sipfoundry.org/browse/XCF-886
The Audiocodes MP102 seems a well built piece of kit but is now discontinued - if you make sure the device is loaded with the most recent firmware you should be able to still get some use from it but it is not going to be especially flexible and unless you especially need FXS facilities, you may find it less frustrating to buy a cheap PAP2 or Sipura 2000 on ebay and for further experimentation.