Women and men metabolize alcohol differently. Because women are smaller than men on average, they have smaller livers and less total water, so they metabolize alcohol slower than men. Other reasons women metabolize alcohol at a slower rate include having a higher body fat percentage, thus less water to dilute the alcohol. Also, the primary enzyme that breaks down alcohol, alcohol dehydrogenase, is less active in women then men.
Women, don’t try to out-drink your male counterpart!