This study is based on the results of the non-monetary poverty estimation of the beneficiaries of microfinance in Mali (Koloma, 2011). Its aim is to examine the determinants of the "gap" of poverty by gender. The regression model according to the approach of decomposition of Blinder-Oaxaca (1973) was used. First, the results show that the poverty gap is largely explained by differences in the characteristics up to 74.7%. Second, the coefficients – result of characteristics – account for 25.3% of the poverty gap. Thus, this would mean that if the differences in the characteristics of men and women beneficiaries were to disappear, the poverty gap would be reduced by 4.9%. Regarding coefficients, the gap would be further reduced by 1.7% if both groups of members presented the same achievements (coefficients). While this not systematic, access to microfinance program could involve a reduction in the poverty gap between men and women beneficiaries.