With the advent of computers and network, the Internet(World Wide Web) is becoming more prevalent than ever before. The ICT and the policy of the development of information technology are also applied to the elementary school environment. In the elementary school field, we can easily find that children have different web-site preferences based on gender. There is a lot of research about adult gender issues for the purpose of customer analysis to increase business profits. However, there is little research about the gender factor in web-based instruction or educational web sites. Elementary school children are beginning to experience the Internet. In this study, we consider the analysis of the use and perception of the Internet based on gender differences, and discuss concrete guidelines in regards to elementary school pupil and therefore create Web Based Instruction or Educational Web Contents.