In order to turn children into consumers, the audiovisual medium drives their attention by resorting to any number of techniques using colour, sound, images, simple rhymes and brief messages, as well as quick cuts, which are conducive to automatic processing. The aim of this study is to study what elements boys and girls perceive in the advertising of products, and if there are any differences in the elements perceived by each gender. The study was carried out on 22 boys and 16 girls aged 10 to 11 years old. Four audiovisual (TV) commercials for products targeted at a young audience, broadcast in time bands devoted to children's television programmes, were chosen: 1) a commercial for a toy commonly consumed by boys, 2) a commercial for a toy commonly consumed by girls, and 3) and 4) commercials for sports shoes used by both boys and girls. After the commercial was shown, the subjects were asked to answer a questionnaire on the elements perceived. The results show the visual and auditory elements children perceived in each commercial, as well as the differences in audiovisual processing between boys and girls. Thus, while boys visually perceived the product itself (the tangible), girls perceived the action (the intangible), and while boys auditorily perceived the voice off, girls more commonly perceived the sounds of music
