As regards nouns indicating things (objects or abstract concepts), since the neuter gender is missing in Italian, the choice between masculine and feminine is determined only by the ending or the meaning of the word.
A). By Ending
| Maschile (Masculine) | Femminile (Feminine) |
| Il buco (The hole) | La buca (The pit) |
| Il regolo (The ruler) | La regola (The rule) |
| Il modo (The way) | La moda (The fashion) |
| Il pianto (The crying) | La pianta (The plant) |
| Il baleno (The flash) | La balena (The whale) |
| Il panno (The cloth) | La panna (The cream) |
| Il foglio (The paper) | La foglia (The leaf) |
| Il briciolo (The little bit) | La briciola (The crumb) |
| Il porto (The port) | La porta (The door) |
| Il legno (The wood) | La legna (wood to burn) |
| Il pezzo (The piece) | La pezza (The patch) |
| Il covo (The den) | La cova (The brooding/nest) |
| Il cero (The candle) | La cera (The wax) |
B). By meaning
| Maschile (Masculine) | Femminile (Feminine) |
| Il fine (The end) | La fine (The end) |
| Il radio (The radium) | La radio (The radio) |
| Il fronte (The front) | La fronte (The forehead) |
| Il capitale (The heritage) | La capitale (The capital) |
| Il fonte (Baptismal vessel) | La fonte (The source/origin) |
| Il tèma (topic to be discussed) | La téma (The fear) |