Due to significant salary differences between male and female employees, NCAA institutions have been accused of gender compensation discrimination. However, we hypothesize that some of these compensation differences may be a result of market forces as opposed to overt discrimination. To test this hypothesis, we created a statistical model incorporating variables affecting NCAA school revenues and coaching performance, and use a linear regression to estimate the statistical impact each variable has on compensation. Our empirical findings do not find employer discrimination of NCAA basketball coaches in 2004-2005.