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When it comes to clothing, it turns out that single men buy more than single women.

But they're buying a lot of it for the women, not themselves, researchers have found.Men also spend more than women on eating out, entertainment, alcoholic beverages, tobacco and cars.

Single women, on the other hand, spend more of their income on housing, food eaten at home, health care and reading material.

Those are among the findings reported in the April edition of American Demographics magazine.

While the study reported that the males spend more on clothing, the difference rests entirely with men aged 55 to 64.

"Men aged 55 to 64 spent $1,128 a year on apparel and services in 1984-85, compared with the $682 a year spent by the women in that group," reported Stephanie Shipp.

"Much of that difference can be accounted for by men's purchasing of apparel as gifts. Almost 25 percent of the apparel budget of men goes toward gifts, compared with 14 percent of the apparel budget of wom-en," she wrote.

"More than half of the men's apparel gift purchases are for jewelry and watches and women are the likely recipients of many of those gifts," reported Shipp.