The purpose of this study is to compare the conceptions of learning biology (COLB) of Taiwanese and Turkish high school students. In addition, it was investigated whether there is a gender difference in students' COLB in both countries. The COLB questionnaire was implemented in both countries and students' COLB were identified. A total of 562 Taiwanese and 546 Turkish high school students participated. The results indicated that the COLB questionnaire was valid and reliable for assessing Taiwanese and Turkish high school students' COLB. And, a significant difference was found between Taiwanese and Turkish students' mean scores in four learning conceptions as memorising, calculating and practicing, increasing one's knowledge and seeing in a new way. Moreover, differences were found between the mean scores of Taiwanese female and male students in memorising and understanding; however, there were no mean differences between Turkish female and male students in COLB factors. In addition, analyses of cross-country comparison with respect to gender in the factors of COLB, there was a statistically significant difference between students' male and female students of Turkey and Taiwan on the some categories of COLB scores. The research findings were considered for both countries and a discussion was conducted on the reasons for the differences.