The aims of the present study were to analyse elite Goalball through the definition and description of contextual variables, offensive variables, defensive variables and action effectiveness variables that appear during the game, as well as to assess the performance differences between men’s and women’s competitions. Five trained observers analysed all the offensive and defensive actions of the 71 matches of the European Goalball Championship, held in Munich (Germany) in 2009. In total, 16 variables were recorded in each of the 10648 throws performed in competition. Subsequently, descriptive and difference analyses of the variables proposed in the study were conducted in men’s and women’s competitions. The results revealed the existence of performance differences between men and women. In conclusion, significant differences based on gender exist in goalball competition performance.