On the sameness or social construction side of the difference debate, it is possible to trace a development from questions of biological difference versus social construction; to seeing gender as a relation; to stressing the importance of both sides of the relation; and finally to emphasizing the importance of the relation itself. If gender is seen as a relation, then it becomes important to understand both sides of this relation. This, therefore, necessitates an investigation of masculinity as well as femininity. This chapter examines theorists who have attempted to account for sexual difference by viewing it as a social construction. The social construction of sexual difference is almost invariably referred to as gender in English. However, there has been considerable debate in France over the use of the terms “gender” and “social relations of sex”, and this debate is examined later in this chapter.