Conceptual level is a personal characteristic that describes persons on a developmental hierarchy of increasing conceptual complexity, self-responsibility, and independence. The relationship between gender and conceptual level was explored in a group of 70 male and 63 female college students. The This I Believe Test (TIB) was administered to determine conceptual level; subjects indicated their beliefs about various social and personal concepts. Tests were scored in the recommended global manner, with individuals classified according to conceptual level criteria (level one as most concrete and level four as most abstract) and the scores reflecting subjects' total set of responses. The distribution of subjects within each conceptual level approximated the results yielded from other research; the distribution of females and males within conceptual levels was approximately equal. No significant differences were found between male and female subjects. These findings demonstrate that the cognitive functioning of females is equivalent to that of males across the four levels. (NRB)