男女不論在生理上或心理上確有存在天生之差異乃不容否認的事實，在男女有別的前提下，如何兼顧到兩性在工作權及待遇上的平等已成為社會上重要的議題。男女在不同心智負荷下之心理生理學(psychophysiology)機制的差異所了解的仍然很有限。有許多的研究嘗試著進一步的去了解男女性心智負荷的機制，及受心智負荷所影響的認知功能有何不同，但仍有許多問題尚待釐清，本研究旨在了解性別在不同心智負荷下之認知功能及覺醒水準之變化，採用腦波(Electroencephalogram; EEG)量測技術來探討其間的差異，並以NASA心智負荷評估量表進行主觀量測。分析項目包括：用以評估心智活動之腦波事件關聯電位(Event-Related Potential; ERP)及用以評估覺醒水準之腦波頻譜。本研究徵求男女受測者各10名，進行心智負荷實驗前量測其ERP與NASA心智負荷評估量表，心智負荷實驗係採4種不同困難度之著色方塊計算作業，作為4種不同心智負荷之條件，並記錄其腦波，實驗結束後再量測一次ERP與NASA心智負荷評估量表。實驗結果顯示無論是在腦波頻譜或是ERP都是女性較男性有顯著的變化，男性則在NASA心智負荷評估量表之變化較女性為顯著。這表示面對心智負荷的增加，在生理之反應，女性比男性更易感受到變化。在自我感覺評估方面，男性反而較女性易顯現心智負荷量的增加，研究成果可提供職業衛生有關男女性之壓力管理及工作量安排之參考。 The differences between male and female in physiology and psychology exist in the real world. On the premise of gender difference, it is an important issue to concern about work right and treatment for gender differences. Until now, very little has been known about the psychophysiological mechanisms underlying mental fatigue eat various mental workloads for gender differences. Many studies attempt to further more explore the mechanism of mental fatigue under mental workloads for gender differences. While there are many questions need to clear for that between gender differences. The purpose of this study is to explore the recognition function and arousal level at various mental workloads for gender differences. To examine the difference mentioned above by using Electroencephalogram (EEG) incorporated NASA-TLX rating scale subjective measuring. The analysis data included Event-Related Potential (ERP) and EEG power spectrum for evaluating recognition function and arousal level respectively. Ten male and ten female are recruited voluntary subjects to participate the study. The subject’s ERP and NASA-TLX rating scale were undertaken before experiment task. Four sessions of colored-cube calculating tasks served as four different level of workload were performed during experimental tests. The subjects’ EEGs were recorded during experimental tasks. The subject’s ERP and NASA-TLX rating scale were undertaken after experiment tasks again. The preliminary result revealed the EEG power spectrum and ERP of female had more significant differences than those of male after experimental tasks. While NASA-TLX rating scale of male had more significant differences than those of female after experimental tasks. It means that female is more sensitive in physiological response under mental workload than male. For subjective self-evaluation, male is more apparent under mental workload than female. The result is potentially applicable to occupational health associated with fatigue management and work arrangement for gender differences.