his study uses the 1994/95 Lesotho Household Budget Survey data. The data comprises of 2,014 households situated in Lesotho urban centres out of which 1,324 are male headed and 690 are female headed. Most of the females who are heads of household are either single or widowed or divorced. Both descriptive analysis and multiple regression analysis have been utilised. Generally, there are no substantial differences in the quality of urban housing by the sex of the household head. However, regarding the availability of consumer goods such as radio, refrigerators, cars, television etc, as well as electricity and telephone facilities, male headed households are better off than female headed households. That is, male headed households are better off economically than female headed households. Cette étude utilise l'Enquête sur les budgets familiaux du Lesotho en 1994/95.