Summary.Answers to C. W. Valentine's reasoning test for higher levels of intelligence made by 286 men and 262 women were analysed and compared. Analysis of the item inter‐correlations by the method of principal components gave a factor of general reasoning ability for both men and women. Upon rotation to the Varimax and Quartimax criteria three group factors were obtained which were comparable for the two groups of subjects. These factors are described and tentatively named. The results indicate the potential value of a detailed examination of the thinking processes involved in answering the items of this tes