The key difference between male and female gametophyte depends on the type of cell which produces the two structures. Microspores produce the male gametophyte while macrospores produce the female gametophyte.
Male and female gametophytes arise from hetero spores. They give rise to the sexual reproduction cycle in algae and plants. However, these organisms also show alternation of generations between the sporophytic and the gametophytic generation. Male and female gametophytes produce their respective male and female gametes that are necessary for sexual reproduction. When two gametes fuse with each other, a diploid cell known as zygote forms and continues into sporophytic generation.