Gender has a huge role in how alcohol affects two people of comparable height and weight but of opposite sex. Men have more water in their bodies as compared to women (52% for the average woman versus 61% for the average man) and the alcohol is diluted more, even for a man and woman of the same weight. Because of this, women are more at risk to the physiological effects of alcohol consumption.
Women are unable to metabolize alcohol as efficiently as men are because they have less of a liver enzyme (dehydrogenase) that converts alcohol into an inactive substance. Because of this, women feel the effects of alcohol a lot quicker than men do who are of comparable height and weight. This is why there are different limits set on women as compared to men. Women are given a limit of one alcoholic beverage, whereas men have a limit of two; an alcoholic beverage consists of a twelve ounce beer, a five ounce glass of wine or a one and a half ounce amount of spirits or whiskey.