What factor best accounts for the differences in essential fat between men and women?

Answer: differences in reproducti ve systems

Fat in normal women is between 18% and 20% of body weight, and in normal men it represents 10% to 15%.

Women are ready to nourish a fetus and then a baby from their own reserves, so women have to stock more energy and the best way is in the form of fat in anticipation of future pregnancies.