Women’s bodies contain proportionately 25% less water than men. Alcohol goes through body water to every cell of the body, and collects in organs with higher concentrations of water, such as the brain, liver, heart, colon, pancreas, and kidneys, resulting in these organs being more vulnerable to differences in body weight.

LESS ENZYMES IN THE STOMACH, SMALL INTESTINE AND LIVER
Women differ in their ability to metabolize and absorb alcohol compared to men. The difference is due to the variations in the amount of the enzyme responsible for metabolizing alcohol. Women have less of the enzyme in their stomach, small intestine and liver. As 30% of the alcohol is absorbed through the stomach directly into the bloodstream, this means that alcohol goes through the bloodstream to all cells of the body less diluted and in higher concentrations.