Unfortunately, I'm not as gifted as some here in describing my thoughts and feelings about films. I just think the questions Gattaca poses and the way in which it does that is much deeper and better than in The Matrix. Gattaca is also more plausible, while The Matrix is less so. And setting that aside, as a film Gattaca is better. It's got a better cast, it looks beautiful the way it's shot. Andrew Niccol is a brilliant and underrated director. Amazing that this was his debut. Four other people voted for it so far. Maybe someone can offer a better and more analytical take.