The purpose of this study is to compare sexual concerns and adjustment between men and women with spinal cord injuries. A total of 108 persons (67 men and 41 women), registered to the Spinal Cord Injury Organization or admitted at rehabilitation unit from February 1999 to February 2000, were selected as subjects of the study. Participants answered the questionnaires concerning importance of life events, sexual concern, sexual adjustment, relationship with a sex partner, and depression. The results are as follows : 1) There were no significant differences between men and women in the general characteristics except sexual dysfunction. 2) With respect to eleven different life areas, sex life ranked the fifth among men, whereas it occupied the lowest position for women among the 11 areas. However economic status was the most highly-ranked for both sex. 3) Men took much interest in the "methods and techniques for achieving sexual satisfaction", "Helping a partner cope emotionally with limitations on sexual activity", whereas women were interested in "Helping a partner cope emotionally with limitations on sexual activity" and "Ability to have children". 4) The means of sexual adjustment, relationship with a sex partner, and depression among men were higher than women. But there was no significant difference between two groups. As a result, the study suggests that there are no significant differences in the general characteristics between men and women with spinal cord injuries except sexual dysfunction. Men evaluated the sexual events highly compared to women, and differences were also shown in terms of sexual concerns between men and women. Therefore differential approaches to sexual rehabilitation are required; in both socio-psychological and physical aspects for men and particularly in socio-psychological respect for women.