Recently, the diffusion of the Internet as a retail and distribution channel has undergone a great growth. This paper presents an empirical investigation on the effects of gender differences on online buying. The study explored gender differences among 13 factors concerning the internet buyer. With regard to factors and consistent with Hypothesis and sub hypothesis, differences were detected across genders using t-student tests and the findings were in alignment with the ANOVA test. For data collection and final testing of the E-SAT model a questionnaire was designed and distributed among 100 randomly people who resided in Iran. The analysis show that merchandising, security and company items gained more scores for men than women in online shopping.
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