Few have studied differences between how women and men lead, particularly at the local level. This article addresses this gap by reporting the results of a unique study of 192 female mayors and 192 male mayors in cities with populations of over 30,000 to consider whether the female mayors emphasized different policy issues and whether the women in local leadership created alternative decision-making processes in allocating resources. Overall, the results show similarities on policy issues, the use of power, and budget issues. However, some key gender differences emerge. Female mayors were far more willing to change the budget process, be more inclusive, and seek broader participation. Finally, more women mayors than men were willing to admit fiscal problems and discuss changes in their goals. Women mayors were also more likely than their male counterparts to believe that women face gender-based obstacles in the exercise of leadership.