This study is aimed to find out any the differences between male and female capability in listening to TOEFL and to figure out the difficulties of male and female students in listening TOEFL. This study was conducted at English education department in UIN Ar-Raniry Banda Aceh. This research was quantitative research. The data collection of this study was conducted by test and questionnaire. The participant of this research was 10 male and 10 female students at sixth semester of English education department in UIN Ar-Raniry. The result of this study showed that there is slightly difference in the listening performance between male and female in which, most female students get higher score than the male students. It implies that gender is not a TOEFL listening sensitive issue. in term of difficulties in TOEFL listening, the female students needed more effort to face these difficulties compared to the male.