The aim of this paper is to show that Simone de Beauvoir's The Second Sex has been mistakenly interpreted as a theory of gender, because interpreters have failed adequately to understand Beauvoir's aims. Beauvoir is not trying to explain facts, events, or states of affairs, but to reveal, unveil, or uncover (découvrir) meanings. She explicates the meanings of woman, female, and feminine. Instead of a theory, Beauvoir's book presents a phenomenological description of the sexual difference.

The paper argues that the philosophical starting point of Simone de Beauvoir's The Second Sex is the phenomenological understanding of the living body, developed by Edmund Husserl and Maurice Merleau-Ponty. It shows that Beauvoir's notion of philosophy stems from the phenomenological interpretation of Cartesianism which emphasizes the role of evidence, self-criticism, and dialogue.

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