This study assesses the variation in the earnings determination process for male and female labor force participants. The analyses indicates that earnings differences are substantial, that they are related to demographic, socioeconomic and labor force participation factors and that, while these factors are differentially important for the two groups, all three are salient for both men and women. The basic model evaluated in this research proposes a temporal and logical sequence whereby sexual and racial identification are prior variables, followed by educational attainment and then by occupational status and labor force involvement. All of these variables are antecedent to earnings. With respect to occupational status, educational attainment plays a more important role in the determination of status for women than for men, while racial identification is considerably more influential among males than females. However, for the determination of annual earnings, occupational status is one of the least important factors for women, while it is the second most influential factor for men. The author concludes that racial identification effects are similar to those of family background characteristics in a model of the determination of earnings. Conclusions and extensive data analyses are included, as well as suggestions for further research. (Author/PC)