Gotta love the marketing hype on this one. Here are the ingredients to the original L'Oreal Refinish Microdermabrasion marketed to women for the price of $26 bucks...It does come with a moisturizer too but Dr. B recommends not using it. (Many of the makeupalley reviews were unfavorable toward the included moisturizer too):

Micro-Dermabrasion Exfoliator - Water/Aqua, Alumina, Mineral Oil/Paraffinum Liquidum, Glycerin, Dimethicone, Shea Butter/Butyrospermum ParkII, PEG-100 Stearate, Stearyl Alcohol, Glyceryl Stearate, Biosaccharide Gum-1, Ammonium Polyacryloydimethyl Taurate, Phenoxyethanol, Methylparaben, Butylparaben, Imidazolidinyl Urea, Disodium EDTA, Ethylparaben. 

OK, now here's the ingredients to the Men's version, found in the shaving section, for the price of $9.99:

Aqua (Water), Alumina, Paraffinum Liquidum, Glycerin, Dimethicone, Butyrospermum Parkii (Shea Butter), Stearyl Alcohol, Glyceryl Stearate, Ammonium Polyacryloyldimethyl Taurate, Mentha Piperita (Peppermint Leaf Extract), Biosaccharide Gum 1, Butylene Glycol, Disodium EDTA, Phenoxyethanol, Methylparaben, Butylparaben, Imidazolidinyl Urea, Ethylparaben, Propylparaben

Almost exactly the same, except the men's has the peppermint extract. Obviously it's cheaper too, by $16 bucks. Both are the 2 oz size.

I know this occurs with baby products too. Crazy, huh?