Slow like a decaying turtle and hits like a little girl, the M-Gear seems to be the last choice in air dominance, and yet remains the most sought after gear. What it lacks in power, however, it more than makes up in its massive defense and maneuverability. In addition, it has the most buffs in the game and is the only gear with the ability to heal itself and others. The M-Gear utilizes a unique engine, the only engine in the game that allows the M-Gear a full 360 degrees of movement at any time. An absolute monster in 1 on 1 combat, nothing defeats an M-Gear when the playing field is flat. Even when the field is stacked against, the M-Gear still shines as an absolute damage sponge. All things combined, the M-Gear is the perfect support gear, absolutely vital to any major war. However, it won’t get many kills itself and it’s leveling process is short of a catastrophe - that is why there are usually very few of them. As the high level grind yields high amounts of shield kits, it is also less helpful for high level players then intended.
How it plays:

Support class - a medic/cleric which is also a tank and good dueler. You’re the fat kid who grows weed for his beloved friends and is instantly invited to their parties but gets picked upon by everyone else. However, should anyone be so foolish to attack you without backup in a dark alley, you’ll just use your weight against them and pin then into a corner until the strain of the physical exercise makes you puke on them.

The M-gears party buffs are incredibly strong - as it is also able to speed up any mission/quest considerably, it is a welcome addition to any brigade.

Slowest to level of all gears, slowest leveler of all MMOs

and requires a lot of patience and emotional stability to play and willingness to play a support. Everyone who tried to powerlevel an M-gear went round the twist so far. At the moment, grinding a high-level is a terrible ordeal. There are only two ways to do this: Either make an attack build, and grind for months before switching to defense/spirit, or wasting between 100–150 bucks in order to buy and enchant weapons. Still, most high-level m-gears suffer from a terrible temper and overblown sense of entitlement.

Stat Distribution

How to Stat Your M-Gear

M-Gear stat distribution strongly complement two supportive roles, Defense and Spirit. M-Gears get 4 into each stat allowing for them to be the best support role in the game. Most M-Gears aim for 1024 stat points and 300 defense as soon as possible.
-Defense/Spirit - Primary stats for the M-Gear. You’ll want 300 defense stats as soon as possible, and the rest of your stat points into Spirit. However, it is important to hit 500 skill points first (65 stats into spirit or more), and eventually have 128 points into Spirit for 1024 skill points by the time the M-Gear is in the 60′s. Every 500 skill points increases skill regeneration.
-Fuel - You’ll need about 30 of these bad boys
-Attack - Some people say that full attack build M-Gears grind faster. If you’re grinding to 80 from level 1 with no PVP whatsoever, this build might be considered. Otherwise, consider every point into attack as a wasted point.
-Agility/Shield - Wasted points. Don’t put any points here.

Builds: Building Your Crab Shell

All builds will want around 27 Fuel by level 70, and 30 Fuel at level 73 for the Rigid Defender. The most recommended is a hybrid Spirit/Defense build. Note that M-Gears will be one of the first to max out on their main stats. In the early 80s, M-Gears will easily have 300 defense and 1500 SP, erasing the line between defense build and spirit builds.

Defense

Defense is the main stat of the M-Gear for everything. Each stat point increases your Defense percentage by a certain amount. Your Defense percentage represents how much damage is reduced by as the M-Gear is hit by missiles and standards. Defense percentage is compared with the Pierce of the gear.
In order to calculate the amount of damage reduced, [Defense Rating] - [Pierce of Attacker] = [% of Damage Reduction]. As you see, all other gears have the counter skill to your main skill, since each other gear will put points into attack. M-gears only work well with defense charms bought from the item shop.

Spirit

Spirit is also extremely important to an M-Gear. Each point in spirit raises your overall skill point total. Every 500 skill points, the M-Gear’s spirit regeneration per second increases by one, starting at a base of 3 skill points at 0–499, 4 at 500–999, 5 at 1000–1499, etc. etc.

• Defense Build: This build aims to maximize your Defense stat ASAP. All you do is put points into Defense, giving yourself just enough Spirit for your slow and fast engines, using a CPU to help fulfill the minimum Spirit requirements. You can take more hits, but at the same time, you’ll have less SP to use for buffing and healing, making this build more suited for people who prefer either duelling or going out into PVP solo.
• Spirit Build: Basically the opposite of the Defense build, this build aims to give you an obscene amount of SP to work with, allowing you to crank out heals and buffs with nearly no end. Like above, you just add the minimum points necessary into Defense while using a CPU to help alleviate the stat requirements. You’ll likely see an SP count of 1500+ with this build, which means that your SP regeneration will be very high as well. The downside is that you’ll be blown away with very little effort in PVP. This build is made for people who like to play a purely supportive role, staying behind the front lines and helping your formation - as this is maybe the most boring way to play when combined with the slow grind, this is just done for secondary accounts people use to buff themselves or others.
• Hybrid Build: The preferred choice of most M-Gears, you balance your stat gains so that you aim to max out your Defense and hit the 1000 SP breakpoint as well. You won’t have problems with engines, you’ll be able to stay on the front lines without getting ripped apart, and you’ll also be able to dish out your fair share of heals and buffs. By level 70, most people try to have exactly 1000 or 1024 stat points and 280 defense. Continuing through to max defense, and dump the rest of their stat points into spirit. By level 72, it will be possible to have 300 defense and 1016 SP, and by the early 80′s, it will be possible to maintain 300 defense and achieve 1500 SP.
• Attack Build: Not a recommended build at all as you will be a flying killmark dispenser. However, it is fairly popular for grinding purposes until the high 60′s or low 70′s, but the PvP is frustrating and keeping formation members alive simply won’t happen. Stat for the level 34 or 35 Accounter engines and no more points into Defense, get at least 500 Skill (63 Spirit) so you can buff and Reverse Engine.

CPU Suggestions

M-Gears receive the least amount of stat points in fuel (3/bonus point) out of its three vital stats (defense, spirit, and fuel). So therefore, in a generic defense/spirit build, it’s best to pick a CPU that gives the most fuel. Typically, a Thunderforce Final U (20attack/10fuel/15spirit) will be the best CPU until the 60′s, at which point it will be wise to use the Andantino Format.99A killmark CPU. It will provide enough fuel to support all equipments, allowing you to stat all of your points into defense and spirit. At 70, the Wingo waltz format 4B CPU will provide the best results until level 80.

source http://aircodex.org/Game/M-Gear