From a biological standpoint, the womans punani has MANY more nerve endings than a guys cock. So it would go to reason that the woman has the better sensation, but since there is no real physical way to test that, it's only theory. The clit is by far the most sensative part of the womans punani and many women say they orgasm more intensely by clit stimulation vs. penetration. But, if you know what you're doing, about 2 to 2 1/2 inches inside of a womans box, on the abdominal side, you can nail that G-Spot over and over and send her into orgasmic convulsions!!