The company has outlined its top 30 locations for offshoring IT, with four locations entering the group and four being relegated.
The countries were rated according to 10 criteria that will help determine which locations are right for individual organisations. These were: language, government support, labour pool, infrastructure, educational system, cost, political and economic environment, cultural compatibility, global and legal maturity, and data and intellectual property security and privacy.
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Gartner said the immanent recession and increased focus on cost cutting among businesses will give a broader range of offshore IT outsourcing locations an opportunity. These include countries such as Mexico, Poland and Vietnam, said Ian Marriott, research vice-president at Gartner.
"These locations will be seeking to take advantage of the opportunity created by the increased focus that many organisations now have on cost optimisation, as a result of the current economic crisis," said Marriot.
Locations to watch in 2009, according to Computer Weekly research, include Argentina, Bulgaria, China, Egypt and The Philippines.
Gartner's top 30 outsourcing locations (in no particular order)