I heard that statistic in a 60 Minutes feature on the show. Now, I can understand the appeal for us guys: Hot cars, crappy cars (the best ones), and three blithering idiots set loose with them. We laugh at them and laugh with them because we know in our heart of hearts that we are every bit as stupid as Clarkson, given a chance (well, I am), but all I can see as the appeal for wimmens is laughing at them. Which can be appealing, I suppose; Jezza suggested that women see the show, look at the guys sitting next to them with Cheetos, beer, and a pot belly and say, “I guess he’s not so bad,” but is there more? I know that there is no accounting for women’s taste in men, but they can’t possibly be sex symbols, can they?
I don’t understand why you assume this to be gender-specific. I’m a female and I watch Top Gear because I like looking at cars.
Give me a break. You can not imagine, at all, a reason why someone might assume a show about performance cars might appeal more to men than women?
60% is more than 40%. So it does appeal more to men than to women. I watch it because it’s an entertaining show and because I like cars.
My wife doesn’t know a thing about cars. She watches it because it’s a funny show.
Most of those 40% probably just watch it because the men in their lives do. 
I find it entertaining but I wouldn’t go out of my way to watch it.
Dude, you’ve never known a girl who was into cars? Some guys get cool cars to impress girls.
What the hell? Cars. Why would you even ask this question?
That’s pretty much the reason, right there. They don’t use cars to impress women with how much money they have, they just have FUN.
FWIW, my ex-girlfriend got me into that show. I don’t know shit about cars, except how to (barely) drive mine from home and back. They’re huge dorks, and they travel to exotic locales, and make idiots of themselves. That transcends their “review” of cars, and interviews with English celebrities I’ve never heard of.
Not all that surprising that it doesn’t, actually. Turns out sports cars turn women on, too. And I don’t mean in a figurative sense.
Speak for yourself please. I’ve never missed an episode, even sit through the American version and certainly not for the idiot hosts with no chemistry or sense of timing. Never miss any regional car shows, either, and can identify every car on the road at any given time by make, model, generation, and usually pinpoint the year. Know plenty of specs and technical info about models I like ranging from American muscle cars to 60’s-80’s British and Italian imports.
My husband only knows anything at all about Top Gear because I’ve made him sit and watch a few particularly funny segments with me. I am certainly not watching it just because he does (nor do I watch anything just because he does - why would I sit through something I’m not interested in just because my partner happens to be watching it?)
I’m not a huge car buff (I’m not up on a lot of different makes/models) but I do like watching fast cars and I like technology-related shows of any sort, and cars are technology. Also, the hosts are entertaining.
I have a male friend who knows shit about and could care less about them, but is now in to Top Gear just because it’s on Netflix or something.
I bet you can break down their audience into something like
30% men who like cars
20% women who like cars
30% men who don’t like cars but like Top Gear
20% women who don’t like cars but like Top Gear
No men in my life to compare the TG guys to, or to force me to watch them.
Me and my daughter watch it because it’s funny.
And because where else would you see if a car can protect its occupant from a direct lightning hit. Because Joanna Lumley turns into a madwoman when behind the wheel of a reasonably priced car, and it’s where we learnt that Billie Piper’s nickname for her Doctor Who co-star was David Ten-inch.
And the pretty cars.
Why on earth not?
I’m a woman, I spent several years driving a semi over the road ( look me up when you need help parallel-parking a semi, or taking a loaded trailer over the Grapevine or I-70 when it’s snowing, icy and evil, sweetheart). I can help if you’re nervous. 
I watch Top Gear because it’s funny and interesting, I love driving and I’m interested in vehicles. Is this not because guys watch it?
I’m a car guy. I watch it.
Mrs. is almost an anti-car gal. She couldn’t care less about cars, but thinks the show is funny, and Richard Hammond is cute.
Her mom watches because they’re funny and JC picks on everyone.
Maybe they think that is David Tenent?
I’m not a car guy. I just love the challenges and races.
I watch it because I like seeing the sexy top-shelf special cars that are forever out of my price range. I watch it because they do funny shit to the cheaper crappier cars.I watch it because it makes me laugh, smile and occasionally drop my jaw. I watch it because they get to do what I’d love to do if I could - some of the shit they get up to is outrageously funny. The funniest episode ever was the “Unbreakable” Hilux! When it’s good, it’s really good - kinda like mythbusters, but with vehicles to drool over.
I’m not seeing any difference between the reasons the average woman watches the show and the reasons the average bloke watches the show. It appeals to a broad range of people.