All-optical processing is the need of the hour due to spurring growth of internet and introduction of broadband services which demand for higher data rates. Optical solitons and semiconductor optical amplifiers (SOAs) are key components in the present day all-optical networks. The logic gates based on optical solitons satisfy the necessary requirements for optical logic gates and thus have the potential to make an impact in the areas of ultrahigh speed switching and logic systems. In this paper, a new and improved design of an all-optical OR gate using dispersion managed soliton pulses employing cross gain modulation of SOA has been suggested and simulated successfully at 100 Gb/s. By utilizing optical filtering along with SOA cross gain modulation, OR logic function can be obtained. Different logic functions can be obtained using the same setup, under different operation conditions. To our knowledge this is for the first time that DM solitons pulses are used in all optical gates employing SOA cross gain modulation.