This study examined the gender based differences in valuation of trees, as indicated by differences between men and women in the planting, care and use of tree resources. An analysis of differences in tree related behaviours between male headed households and female headed households was also undertaken. The study used a combination of quantitative and qualitative methodologies, including an interview schedule and card sort, supplemented by open-ended interviews and observations. The survey data were analysed using SPSS Windows. The study results indicate that trees were being planted and cared for in both male and female headed households and the majority of heads of households preferred multipurpose, fruit bearing tree species. There were differences in the types of tasks undertaken by men and women in both male and female headed households, the locus of decision making authority in the two types of households, and the uses of tree resources by men and women.