Of course, some words, such as names of many occupations, are masculine when they refer to men and feminine when they refer to women, as in el dentista for male dentist and la dentista for female dentist. And there are some nouns whose meanings vary with gender. However, there are also a number of words that, for whatever reason, haven't been firmly established as being of one gender or the other.
Following is a list of the most common of these words. Where just el or la appears before the word, it is the gender that is viewed most widely as correct, and the gender that should be learned by foreigners. Where both appear, either gender is widely accepted, although the most commonly used gender is listed first. Where no gender is listed, the usage depends on region.
la acné acne
el anatema anathema
el arte art The masculine is used when arte is singular, but the feminine is often used in the plural, as in artes bellas (fine arts).
el autoclave sterilizer
el azúcar sugar Although azúcar is a masculine word when standing alone, it is often used with feminine adjectives, as in azúcar blanca (white sugar).
la babel bedlam
el calor heat The feminine form is archaic.
la/el chinche small insect
el cochambre dirt
el color color The feminine form is archaic.
el cutis complexion
la dote talent
la duermevela brief, light or interrupted sleep Compound nouns formed by joining a third-person verb and a noun are nearly always masculine. However, the ending apparently has influenced usage of this word toward the feminine.
el enema enema
los herpes herpes
la/el Internet Internet The general rule is that nouns imported from other languages are masculine unless there's a reason for making them feminine. In this case, the feminine is often used because the word for a computer network (red) is feminine.
el interrogante question
la Janucá Hanukkah Unlike the names of most holidays, Janucá is usually used without a definite article.
el/la lente, los/las lentes lens, glasses
la libido libido Some authorities say that libido and mano (hand) are the only Spanish nouns ending in -o, other than shortened forms of longer words (such as foto for fotografía and disco for discoteca, or occupational words, such as la piloto for a female pilot), that are feminine. However, the word is often treated as masculine.
la/el linde boundary
el mar sea Mar is usually masculine, but it becomes feminine in some weather and nautical usages (such as en alta mar, on the high seas).
el/la mimbre willow
la/el pelambre thick hair
el/la prez esteem, honor
la/el pringue grease
radio radio When it means "radius" or "radium," radio is invariably masculine. When it means "radio," it is feminine in some areas (such as Spain), masculine in others (such as Mexico).
el reuma rheumatism
sartén frying pan The word is masculine in Spain, feminine in much of Latin America.
la testuz forehead of an animal
la tilde tilde, accent mark
el tizne soot, stain
el tortícolis stiff neck
la treponema type of bacteria Like some other words of limited medical usage, this word is feminine according to dictionaries, but usually masculine in actual use.
el trípode tripod
la/el web web page, web site, World Wide Web This word may have entered the language as a shorter form of la página web (web page), or it may be feminine because red (another word for the Web) is feminine.
el yoga yoga Dictionaries list the word as masculine, but the ending has led to some feminine usage.

