Most sociological studies concerned with inequities in the educational field have focused on the effect of socio-economic status. By comparison, the impact of gender is discussed much less often. The author together with five cohorts used 1990-2001 "Social Change Survey in Taiwan" data to observe the gender gap in educational transitions and tracking. The maximally maintained inequality (MMI) hypothesis and effectively maintained inequality (EMI) hypothesis were employed to clarify the differences between the effects of gender and of socio-economic status on education. According to the findings, the effects of gender are quite different from those of socio-economic status on education, in terms of both educational transitions (MMI) and tracking (EMI). The gender gap in both educational transitions and tracking declined with increasing economic development over the long run. Furthermore, the configuration of higher education has had a significant impact on the process and pattern of gender equalization.