showed that no significant difference in achievement between boys and girls as they start getting acquainted with mathematics. The researches were supported with the study by Lee and Lockheed, (1990) found that no significant gender gap between mathematics score of Nigerian boys and girls once other variables were taken into account. From the previous studies by Gallagher and Kaufman, (2005) and Cleary, (1992) found that females generally scored lower than males on standardized test of mathematics. It is because male usually spend their time with doing the exercises about algebra, and quadratic equation in their free time compared to the female students.However, their finding was opposed with Halimah and Noor Azina (n.d) that their paper is about Gender differences in mathematics learning in Malaysia. Their aim of study is to examines gender differentials in terms of the overall mathematics average achievement as well as the main content area of mathematics topics and skills, namely fraction and number sense; data representation, analysis and probability; geometry and algebra. From their finding was totally different from international researches among gender in mathematics achievement which is the female obtained better achievement compared to male in three areas of mathematics contents namely, number, algebra and data.