This study investigates gender differences in emotion regulation using functional magnetic resonance imaging (fMRI) to examine the neural correlates of cognitive reappraisal. The researchers hypothesized that men and women would show comparable emotional reactivity but different outcomes in emotion regulation. Behavioral results showed that both genders experienced similar negative affect when viewing negative pictures and were equally effective at using cognitive reappraisal to reduce negative emotions. Neuroelectric data revealed that men showed greater decreases in amygdala activity during regulation compared to women, who showed greater ventral striatal activity. These findings suggest that men may be more efficient at using cognitive regulation, while women may rely more on up-regulating positive emotions to down-regulate negative emotions. The implications of these differences for understanding gender differences in emotional processing and affective disorders are discussed.This study investigates gender differences in emotion regulation using functional magnetic resonance imaging (fMRI) to examine the neural correlates of cognitive reappraisal. The researchers hypothesized that men and women would show comparable emotional reactivity but different outcomes in emotion regulation. Behavioral results showed that both genders experienced similar negative affect when viewing negative pictures and were equally effective at using cognitive reappraisal to reduce negative emotions. Neuroelectric data revealed that men showed greater decreases in amygdala activity during regulation compared to women, who showed greater ventral striatal activity. These findings suggest that men may be more efficient at using cognitive regulation, while women may rely more on up-regulating positive emotions to down-regulate negative emotions. The implications of these differences for understanding gender differences in emotional processing and affective disorders are discussed.