How to deep throat better? Practice!
How about gag reflex? When you brush your teeth, you should be brushing your tongue as well. Brush as far back on your tongue as you can stand. Over time, you'll be able to go back farther for longer with no gag reflex. Also, get a long,t dong, preferably with a base or handle, and go to town on that bad boy!
 
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Slow, intentional practice with a ton of determination. Gag is quite normal and will happen until the throat, which definitely will accommodate a cock gets used to something resting in it. I learned pushing a cock until it goes down doesn't hurt. It's the gag reflex which will greatly reduce with repeated practice. Once you get used to it you'll wonder why you thought you couldn't at first. At least that's what I thought
 
Deep throating is one of the most enjoyable & rewarding things you can do for your top. My dick leaks at least as heavily as my eyes when throating a big one.

A few tips from my experience -
- Be sure to be well hydrated but with an empty stomach. If/when you start gagging, you want to minimize the likelihood of things getting messy.
- Match the bend in your throat with any bend in his cock. Something as simple as this escapes waaay too many folks as is evident when watching really sorry DT attempts in porn.
- Use your tongue as a conveyor belt. When a guy is really big, I keep pushing, like @bravesoldier says, but keep reaching forward with my tongue and drawing him in deeper. That also helps flatten your tongue more at the bend, easing the transition.
- Have fun! If you can't pull it off the first time, stroke his ego about the size of his unit, laugh about it, shake it off & try again. Odds are you aren't the first, or last, to be unsuccessful, especially if he's bigger than average. Your determination will set you apart from the pack!