Role theory is used to test the notion that inter‐role conflict between work and non‐work spheres of life explains why men and women have been known to prefer different job attributes. Four job attribute factors were tested: intrinsic, career orientation, work conditions and parental support. Together with job level, all variables and their causal linkages were modelled in a path diagram. Multiple regression and path analysis were used to test the model. Questionnaires were distributed in northeast USA to married, employed parents, and usable responses were received from 155 males and 161 females. Results show that males and females differ on three of the four job attribute categories: career orientation (r = ‐.14, p < .01); work conditions (r = .31, p < .01); and parental support (r = .51, p < .01), and that females experience more role conflict than males (r = .38, p < .01). Role conflict explains in part why men and women differ on the parental support factor. However, job level, rather than role conflict, explains gender differences on the career orientation and work conditions factors. 1990 The British Psychological Society