Using data from the United States Sentencing Commission (2001-2003), we examine the role of gender in the sentencing of defendants in federal courts. We address two questions: First, can we explain the gender gap in sentencing by taking into account differences in legal and extralegal factors? And second, do legal and extralegal factors have the same impact for male and female defendants? Overall, we find that female defendants receive more lenient sentence outcomes than their male counterparts. Legal factors account for a large portion of the gender differences, but even after controlling for legal characteristics a substantial gap in sentencing outcomes remains. Also, despite their influence on sentencing outcomes in some instances, extralegal characteristics do not help to close the gender gap. Finally, when male and female defendants are examined separately, we find that not all legal and extralegal factors weigh equally for male and female defendants.