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This study intended to computelevel of income d istribution among male headed and female headed households and identify major determinants of income among male headed and female headed households. This study used data and information collected from of 154 households, of which 94 male headed and 60 female headed. A mult istage sampling technique was used to select the households. The study employs Gini coefficient to estimate income d istribution; and multip le linear and Quaintiles regression to identify determinants of incomelevel among female-headed households and male-headed households.The key finding of the study is that gender was Significant at 1% probability level and had a positive influence on income. The result of this study reveal that income was more evenly distributed among the male headed households than the female-headed counterparts and participation of female headed households in crop production was lessthan male headed households. The results also show that annual income of maleheaded households was higher by 25.4 % than the income of female headed households. Extension visit, technology and off farm income significantly and positivelyinfluenced incomeof the female-headed households. The find ings of this study entail that policy makers should develop the extension system that increases number o f extension visits to female headed farmers. Efforts should be made to empower and initiate female headed households through various programs that improve their technology uptake and build their confidence to involve in other business activities and intensify their income.It is also suggested that the issue of rural financial service receive greater attentionby government and service providing financial institutions.

Gender Analysis of Income Distribution among Rural Households: The Case of Sodo Zuria Woreda, Wolaita Zone, SNNPR