The purpose of this article is to advance a new understanding of gender as a routine accomplishment embedded in everyday interaction. To do so entails a critical assessment of existing perspectives on sex and gender and the introduction of important distinctions among sex, sex category, and gender. We argue that recognition of the analytical independence of these concepts is essential for understanding the interactional work involved in being a gendered person in society. The thrust of our remarks is toward theoretical (...) reconceptualization, but we consider fruitful directions for empirical research that are indicated by our formulation. (shrink)