While much research and media attention continues to be focused on differences in earnings between men and women, differences in poverty status for women and men, or the gender poverty gap, has received less attention despite the finding that female poverty rates consistently exceed those of men.  The object of this paper is twofold.  First, this paper explores the gender poverty gap using the American Community Survey (ACS) and how this gap varies by state and by demographic groups. Second, nested ordinary least squares regression models are used to determine how individual and household characteristics are associated with the gender poverty gap.