Abstract:Georg Simmel, a classical sociologist from Germany, contributed his special and in-depth theory on gender. On the base of metaphysics, George Simmel discussed gender differences in the perspectives of essence and culture; thought of gender issue as one of modernity crises, and analyzed two typical tragic examples of women: money marriage and prostitution; as “a thinker of differences”, he argued that the goal of women’s movement should achieve the equality and freedom of human soul through building the “female culture” and increasing women’s spiritual value, but not to even the differences between women and men.