When I'm discussing D/s I often prefer to use the gender-neutral term "Owner"; contrariwise, where gender matters I refer to femsubs and malesubs. In my experience there are important differences in the ways the sexes come at both dominance and submission, but they're all secondary to the fact of being Dom and sub.

That's why, as well as a lot of doms reckoning that any gender of sub will do, most men whose dream is to be owned by a woman can settle for being dominated by a man.