I recent years, much attention of researchers has been paid to the role of testosterone in the regulation of immune cells and its influence on the course of autoimmune diseases and inflammatory diseases. Better understanding of testosterone-regulated cellular and molecular pathways and the role of androgens in stimulating tissue-specific differences in inflammation susceptibility can lead to the development of innovative treatment strategies for a variety of diseases depending on gender. The aim of this study is to analyze the latest research on the effect of androgens on immunocompetent cells. Sex differences in the functions of the immune system are genetically determined and mediated by the action of male and female sex hormones. Myeloid immune cells express sex hormone receptors and are sensitive to sex hormones. Androgens, including dihydrotestosterone and testosterone, inhibit the activity of immune cells. Effects of testosterone restricts the activity of NK cells, the surface expression of TLR4 on macrophages, the synthesis of proinflammatory products, including TNF-α and nitric oxide synthase, and the formation of leukotriene in neutrophils. Androgens also affect inducing stimuli that regulate the activity of monocyte-macrophages. Testosterone controls complement activation. Androgens have a suppressive effect on the expression of proinflammatory cytokines, reduce the production of prostaglandin E2 in monocytes. The presence of androgen receptors is important factor in regulating neutrophil differentiation. Androgen receptors regulate, first of all, the transition between the proliferation of precursors (myeloblasts, promyelocytes and myelocytes) and the maturation of neutrophils (metamyelocytes, band and segmented neutrophils). The number and activity of cells associated with innate immunity differ between the sexes. Males have a higher natural killer (NK) percentage than females. Phagocytic activity of neutrophils and macrophages in women is higher than in men. Antigen-presenting cells in women are more efficiently presented by peptides than in men. Sex differences are also observed in innate lymphoid cells, which are lymphocytes that regulate a number of tissue immune responses by producing effector cytokines.