This paper defines and explains the concepts of gender and gender equality, examines the relationship between gender inequality and poverty, discusses the importance of gender issues in economic development, and connects gender analysis to the Millennium Development Goals (MDGs). The paper demonstrates that poverty and gender inequality are deeply interlinked — women’s economic disempowerment perpetuates poverty, while poverty itself reinforces gender inequality. By establishing the conceptual foundations of gender-development analysis, the paper provides the theoretical framework for subsequent work on gender-responsive poverty reduction and development strategy design.