Social capital is a form of capital along with economic and cultural capital by which the individual can access to the available resources and support within different groups and society. The main purpose of the present research is to examine the different levels of social capital among men and women. It is assumed that men and women enjoy differential levels of social capital due to the cultural and social differences and gender inequalities. The study is a secondary analysis based on the data gathered by Iran University of Medical Sciences, World Health Organization, Tehran Municipality, and Jihad Daneshgahi on 2008 within the project called Urban Health Equity Assessment and Response Tool. The sample is 20670 people aged over 18 years old who live in Tehran. The results indicate that there are no significant differences between men and women in terms of family social capital. However, significant differences are found between men and women in the mean of peer social capital. Men enjoyed higher levels of peer, neighborhood, and total social capital compared with women.