They are for both. Both men and women wear polos. Ralph Lauren makes some nice shirts with good quality but they are expensive I pay $85 a pop for mine on there site and instore. The polos though. They have regular shirts too but the regular tees are now cheaper but made of a cheaper material. I would recommend just giving get a RL gift card so she can decide what she wants. Ralph Lauren has other lines she might like. S/a denim and supply which I love so it's up to you but a polo shirt in men's is expensive I'm not sure on the pricing for women but I'm sure it is high up there as well unless you hit and outlet but they usually have different colors. Goodluck!