Why does the Widmark Value differ between males and females?
The distribution of ethanol in the body is governed by partitioning between water and fat. Since fat constitutes a higher proportion of the body weight in women than in men, the resultant volume of distribution of ethanol in women is lower than that of men. Accordingly, absorption of a given amount of ethanol will result in a higher blood-alcohol level in women than in men of equal weight. This difference is further enhanced as men typically weight more than women. (Textbook of Pharmacology, Smith, Cedric, M.D. and Reynard, Alan, Ph.D., Page 251-252, Harcourt Brace Jovanovich, Philadelphia (1992)).