Following the theoretical framework of coordinate and categorical principals for visuo-spatial processing, originally formulated by [Kosslyn, S. M. (1987). Seeing and imagining in the cerebral hemispheres: AQ computational approach. Psychological Review, 94, 148-175], we present data from an fMRI study on mental rotation, using the classic [Shepard, R. N., & Metzler, J. (1971). Mental rotation of three-dimensional objects. Science, 171, 701-703] task, comparing males and females. Subjects were presented with black-and-white drawings of 3-D shapes taken from the set of 3-D perspective drawings developed by [Shepard, R. N., & Metzler, J. (1971). Mental rotation of three-dimensional objects. Science, 171, 701-703], alternated with 2-D white bars as control stimuli. The drawings were presented pairwise, as black and white drawings against a black circular background. On half of the trials, the two 3-D shapes were congruent but portrayed with different orientation, in the other half the two shapes were incongruent. Analysis of response accuracy and reaction times did not reveal any significant differences between the sexes. However, clusters of significant neuronal activation were found in the superior parietal lobule (BA 7), more intensely over the right hemisphere, and bilaterally in the inferior frontal gyrus (BA 44/45). Males showed predominantly parietal activation, while the females, in addition, showed inferior frontal activation. We suggest that males may be biased towards a coordinate processing approach, and females biased towards a serial, categorical processing approach.