This research aims to analyze the mathematical reasoning abilities of 4th-grade students at SDN 2 Karangbener based on gender differences through a qualitative approach. The focus of the study is to understand how male and female students develop and apply their mathematical reasoning in everyday learning contexts. The research employs a qualitative study with a phenomenological approach. The subjects of the study consist of 10 fourth-grade students, selected specifically to represent gender (5 male and 5 female students). Data were collected through participatory classroom observations, in-depth interviews with the students, and document analysis of their math test results. The observations were conducted to examine the interactions and problem-solving strategies students used during the learning process. In-depth interviews aimed to explore the students' perceptions of mathematics and how they approach mathematical problems. The findings indicate that there are some differences in the approaches and strategies of mathematical reasoning between male and female students. Male students tend to quickly attempt direct approaches to solve problems, while female students more often use analytical strategies and tend to consider various possibilities before making a decision. Nevertheless, these differences do not indicate the superiority of one gender over the other in terms of overall mathematical reasoning abilities.