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The purpose of this study is to expand the understanding of gender differences appearing in students’ mathematics achievement, where it has been noted in research that females perform lower than males. This was a secondary data analysis by analyzing Educational Longitudinal study (ELS) 2002. In this study, SEM (structural equation model), specifically path analysis was applied. This results showed that self-efficacy was a mediating variable, and these findings aligned with current research. It was also found that, with the exception of Asian students, all variables had significant direct effects on students’ math achievement. Besides, females were found to receive more help and experience more parental involvement in mathematics than males do. These results, once again, are supported by current research.