Mobile technology for learning empowers the shift from traditionally pure instructor-centered classroom teaching to fully learner-centered educational settings. Although mobile learning (m-learning) accessing Internet resources anytime and anywhere and it may cause gender difference toward it; thus the issue of the relationship between gender perspectives and m-learning environments has been a controversial topic. Therefore, the main research objective of the research is to explore gender differences toward APP-based, m-learning environments. Subjects of the study were selected university students who had already used an APP-based, m-learning system for one month. A total of 159 valid questionnaires were collected and were split evenly between female and male Taiwan university students. The statistical analyses lead to significant conclusions. Both female and male learners have highly positive perceptions toward m-learning. Additionally, the proposed research model is an acceptable conceptual model for investigating female and male learner attitudes. Furthermore, factors of personal attitudes and learning environments affect gender difference toward m-learning acceptance.