Costs and returns of female-operated meat goat farms are compared with those of male-operated meat goat farms using matching samples. Costs and returns data are used for both whole-farm and goat enterprise-level estimates. Female-operated meat goat farms are matched to male-operated meat goat farms on the basis of operation size, region, farmer demographics, and production systems. Results show for female-operated farms lower meat goat, breeding stock and total farm returns on total bases. On an enterprise basis, results show for female-operated farms, lower total fixed costs per breeding doe; meat goat, breeding stock, and total enterprise returns on total bases; and fixed and total costs on total bases.