The event-related potentials (ERP) following presentation of male and female faces were investigated to study differences in the gender discrimination process. Visual stimuli from four categories including male and female faces were presented. For the male subjects, the P220 amplitude of the T5 area following viewing of a female face was significantly larger than that following viewing of a male face. On the other hand for female subjects, the P170 amplitude of the Cz area following observation of a male face was larger than that for a female face. The results indicate that the neural processes, including responsive brain areas used for gender discrimination by observing faces, are different between males and females.