Using the fifth Ghana Living Standards Survey, this paper examines whether delayed entry is as likely among girls as it is among boys and the importance of the household's poverty status in understanding delayed entry. No gender difference is found in the likelihood of delayed entry. However boys are much older for their grades than girls suggesting that they may experience a more extended period of delayed entry. The poverty status of the household is not an important correlate of delayed entry among girls or children in urban households but is important for boys and rural children.