Division of labor has long occupied a prominent place in sociology and anthropology as the foundation of the processes of economic specialization and exchange in human society. In a recent study, Murdock and Provost (1973a: 203) refer to the sexual division of labor as the "most fundamental basis of marriage and the family and hence the ultimate source of all forms of kinship organization." Other recent theorists (e.g. Sanday 1973) have emphasized the importance of sexual division of labor to the status of women.In developing the present model of sexual division of labor, we have tried to veer from the shoals of extreme functionalist assumptions, which, when linked to sex differences, have led to the conclusion that men and women universally * Douglas White received his Ph.D. from the University of Minnesota, and has done research in Mexico, Ireland, and the United States on cross-cultural methodology, mathematical anthropology, and social networks. Michael Burton received his Ph.D. from Stanford University, and has done research in Kenya and the United States on cognitive anthropology, social structure, and quantitative methods. Lilyan Brudner received her Ph.D. from the University of California, Berkeley, and has done research in Austria and Ireland on sociolinguistics and social organization.