The aims of this study were, first, to explore the differences in the expression of Th1/Th2 cytokines and of steroid receptors in spleen of intact and gonadectomized mice of both sexes; second, to evaluate the effect of estradiol (E2), progesterone (P4) and testosterone (T) on cytokine production and lymphocyte proliferation, and third, to determine the percentage of spleen cell subpopulations in both sexes. Results indicated dimorphic expression of IFN-gamma and IL-4, which was affected by gonadectomy. CD4+ T lymphocytes were the most frequent type of cell in the spleen, followed by B lymphocytes (CD19+). Interestingly, there was no dimorphic pattern of cell subtypes, and gonadectomy had no effect. Regarding lymphocyte proliferation, E2 inhibited both cells of male (19.51%) and female (24.62%). P4 diminished lymphocyte proliferation by 22% in cells of female and had no effect on cells of male. It is very interesting to note that the sex steroid receptors mRNA was highly expressed in all splenocytes, and that this expression was dimorphic. However, flow cytometry analysis confirmed that only expression of progesterone receptor was dimorphic. This dimorphic pattern was, however, only seen in lymphocytes. Present evidence indicates that sex steroids are capable of affecting crucial immune system functions dimorphically.