To dream of a female represents an area of you life where you are sensitive, passive, sympathetic, receptive, nurturing, intuitive, creative, or giving. Negatively, dreaming of being female reflects weakness or subordination in some way.
To dream of being when you are a male may represent feelings of being a loser in some way or that you always have to do what you are told to do. Feeling screwed over, weak, or subordinate. Being bossed around or having to do all the work. Feeling that someone has gotten the upper hand over you or never has to lose.
Example: A man dreamed of being a woman. In waking life he felt that his father was totally controlling and never had to lose no matter what.