The purpose of this study is to measure the income distribution effects between male and female workers in the tourism industry. The income distribution matrix of a 9(industries) × 24(income classes) was developed to estimate income inequality. Two widely used approaches were employed: the Lorenz curve and the Gini coefficient. The results show that the Gini coefficient of female workers(0.187) was smaller than that of male workers(0.229). Also, the Lorenz curve for female workers lied inside within the boundary of the curve for male workers. These indicate that female workers are likely to produce a more equal distribution of income than male workers. However, some different results were found when median income was taken into consideration. The estimates of median income indicate that female workers were lower income earners than male worker. The findings of this study suggest that income distribution should be analyzed not only by using the Gini coefficient and th Lorenz curve, but also by using median income.