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There is lack of empirical data segregation on factors affecting gender as variable of interest.  However, previous researches had indicated several factors that affect business performances among small-scale enterprises owners. Using feminist theory and a descriptive survey research design, data were collected from fifty (50) small-scale enterprises owners that were purposively chosen across the study area. The findings show that factors that were significant for female were significantly different from male. For female small scale enterprises owners, marital status (64%) Age of Children (68%), Role Model/ advisors (58%) were significant factors that affect their business performance. For male small-scale enterprises owners, Friends (70%), lack of Government support (80%0, inability to display innovativeness (78%) and Risk-Taking (84%) were significant for male.  Lack of availability of capital and finances were significant for the two. Others factors that affect performance include friends, inadequate training and business location. Adequate knowledge on factors that affect gender enterprise performance will go a long way in alleviating these problems. Small-scale enterprises should be supported for poverty alleviation, especially among women and for nation’s economic development Keywords : Gender, Small-Scale Enterprises, Performance, Lagos State, Nigeria

GENDER DIFFERENTIALS IN FACTORS AFFECTING PERFORMANCE OF SMALL-SCALE ENTERPRISES IN LAGOS STATE –NIGERIA