The present study aimed to investigate EFL teachers' and students' views on the current practices of the student's portfolio in terms of teacher's purposes, students' purposes, teachers' roles and students' roles. It explored the gender differences among teachers and students in their practices of the student's portfolio. Factors that facilitate the implementation of the student's portfolio as viewed by teachers and students as well as the gender difference in the factors were investigated. The population of the study consisted of all grade ten students and cycle two teachers in AL-Batinah South Governorate, The study sample included 953 students and 258 teachers. To collect the data needed to answer the research questions, the researcher developed two instruments: a teachers' questionnaire and a students' questionnaire. The teachers' questionnaire included 5-point Likert scale items and open ended questions to investigate teachers' views on their practices of the students' portfolios and factors that facilitate the implementation. Similarly, the students' questionnaire included 5-point Likert scale and an open ended question to investigate the students' practices and their views on the factors that help in implementing the student's portfolio more effectively. The major findings of the present study were that both teachers and students used the student's portfolio for achieving a variety of purposes; however, the roles that they played might not lead to achieve these purposes. Generally, teachers rarely played their roles in implementing the student's portfolio. The results indicated that teachers hardly prepared their students to implement the student's portfolio and they assessed their students' portfolios in a moderate level. Regarding students, it was found that students rarely participated in making decisions regarding their portfolios and they rarely prepared themselves to complete the portfolios. The most frequent role that they played in compiling their portfolios was to keep all materials, tasks and activities in their portfolios. It was found that there was a gender difference in the teachers' purposes in favour of males. Cycle two male teachers were found to use the student's portfolio to encourage their students to work collaboratively more than female teachers. Seven significant gender differences were found in the students' purposes behind implementing the student's portfolio and all these differences were in favor of female students. The results revealed that there were no gender differences between male and female teachers regarding the roles that they played in both preparing students to implement the portfolio and assessing their students' portfolios. On the other hand, there were gender differences among students in their roles of both making decisions and compiling their portfolios and all of these differences were in favor of female students. Regarding factors that facilitate the implementation of the student's portfolio, both teachers and students agreed to the li t of the given factors. Teachers considered the availability of materials and resources as the most important factor for better implementation of the student's portfolio. Students viewed teachers' support as the most important factor that would lead for better mentation of the student's portfolio. There were gender differences that were found in the factors for both teachers and students. Drawing upon the findings, the researcher has made recommendations for EFL classroom practices and has provided suggestions for further research.