The paper investigates the influence of gender (male and female) over technology acceptance model (TAM) towards using smart phones. The study conducted in the Sultanate of Oman among 296 smart phones users (male and female). The study used SEM approach to identify the influence. The results are: 1) gender (male and female) elicit a negative influence over perceived usefulness towards using smart phones; 2) male respondents elicit a positive influence over perceived ease of use; 3) female respondents elicit a negative influence over perceived ease of use. The model revealed the male influence over perceived ease of use towards using smart phones.