The present report of the UN Secretary-General on Financing for gender equality and the empowerment of women, January 2008 has been prepared in accordance with the programme of work of the Commission on the Status of Women for 2007-2009, which identified Financing for gender equality and the empowerment of women as the priority theme for the fifty-second session. The report analyses the current situation of financing for gender equality and the empowerment of women and proposes recommendations for consideration by the Commission including the adoption of Gender Responsive Budgeting.