This review aims to systematically examine the structural, functional, and cognitive differences between male and female brains through neuroscientific findings. The process of sexual differentiation begins prenatally under hormonal influences and continues to be shaped by environmental stimuli after birth. Based on an extensive literature review, the study discusses neuroanatomical structures (e.g., corpus callosum, hippocampus, amygdalae), neural connectivity patterns, and cognitive performance variations. It also explores the influence hormones on neurodevelopmental processes and the relationship between sexbased cognitive tendencies and individual differences. The findings indicate that gender-based distinctions should be interpreted within the framework of functional complementarity and neurodiversity, rather than superiority. Differences between male and female brains arise from a complex interplay of biological and environmental factors. These distinctions should be viewed as part of a broader spectrum of neurodiversity.