The study found subtle yet potentially important differences in the factors underlying female and male homicide rates in rural areas. The number of females affected by unemployment, poverty, and being the single head of a household did not increase the level of female involvement in homicides; however, the number of males affected by unemployment and poverty, along with the number of female-headed households did correlate with higher male homicide rates. The rate of divorce was related to male homicide offending, but had little effect on female homicide rates. Although gender inequality in rural areas might be expected to have a measurable influence on homicide rates according to gender, this study found no indication of such a link. Levels of female homicide offending tended to be higher in counties with a high level of male homicide offending. This pattern can be explained by many of the same factors cited in the literature on urban crime. The study's two dependent variables were male and female homicide offending. Data for these variables were obtained from the offender file of the Supplementary Homicide Reports (SHRs) from 1988 to 1992, with a focus on single victim and single offender cases. Independent variables were unemployment, poverty, and family structure (number and gender of heads of household); and gender inequality as measured by comparative educational levels, employment levels by gender, and income by gender. Control variables pertained to factors related to homicide rates found in the literature. Negative binomial regression models were used to determine gender-specific factors in homicide offending in the sample of rural counties. 4 tables, 7 notes, and 48 references