The purpose of this study was to investigate the differences between male and female internet clothing purchasers in regard to value and clothing benefit sought. The subjects used for the study were 224 university students who purchased clothing products through internet. The value consisted of security, pleasure, and accomplishment factors. Clothing benefits sought had figure compensation, sex appeal & fashion, individuality, conformity, and comfort factors. The results showed that male and female internet purchased students differed in regard to value and clothing benefit sought factors. Specifically, male students considered pleasure value more important than did female purchasers. In the meanwhile, female students considered accomplishment value more important and sought figure compensation and conformity benefits more than did male students. Regarding the effects of value on clothing benefits sought. the achievement value had a positive effect on figure compensation, sex appeal & fashion, and conformity benefits for both male and female students. no Pleasure value also had a Positive effect on rigure compensation and sex appeal benefits for female students while it had no effect for male students. In addition, while the security value had a positive effect on conformity benefit for female students, it had a positive effect on comfort benefit for male students.