This is the ability
to convert energy to matter, and matter to energy according to the
equation E=mc^2. This equations provides really large amounts of
energy per unit mass. This technology is entirely superior to
Antimatter technology, but
is rather similar in effect.
The technology need not be 100% efficient; some of
the energy may well be lost as heat/radiation/etc. Higher levels
of Matter-Energy Conversion (dev) will improve the efficiency of
conversion and the cost and power of the conversion devices.