In this chapter, the author offers a conferralist view of sex and gender, where sex is an institutional category and gender a communal one and both are context-dependent. The communal category of gender is radically context dependent and in different context people are trying to track different base features, such as sex assignment, style and presentation, role in the preparation of food, role in the reproductive economy, or role in the sex economy. Being of a certain sex is, likewise, not to have a certain biological feature, but to have a certain institutional status, where authorities are attempting to track the presence of various physical features in their conferral of that status. Comparison is then made with recent theories offered by Linda Alcoff, Talia Bettcher, Sally Haslanger, and Charlotte Witt. A conferralist theory of LGBTQ status is also offered.