When it comes to what lies beneath, the sexes are quite different in their tastes, according to a new survey from Maidenform. They recently polled women and men to uncover their likes, dislikes and perceptions surrounding lingerie.

Here are some of the findings:

* What's Sexy? Men overwhelmingly chose the thong (29 percent) as the single sexiest piece of lingerie. The bra and panty ranked second at 17 percent respectively. Women chose the bra (24 percent) as sexiest followed by the camisole (20 percent). The thong ranked third among women at 16 percent. Only 8 percent of men and 11 percent of women chose garter belts as sexiest.

* Do Your Push-Ups! Men selected the all lace bra as sexiest type of bra with 22 percent of men weighing in. Men seconded both the push-up bra and sheer bra at 15 percent each. Lace won out with women too (25 percent) with the push-up bra a close second at 24 percent. The everyday comfortable bra ranked third among women at 15 percent. Sexiest panty? The thong reigns supreme with 26 percent of men and 20 percent of women, followed by bikinis, g-strings and high cut briefs.

* Does Size Really Count? Close to half (44 percent) of men and 47 percent of women polled in the Maidenform study agree that the ideal bust size was a C cup, while 27 percent of men and 35 percent of women said a B cup was ideal. More men than women (10 percent vs. 3 percent) cited D as the ideal cup size.

* The Comfort Zone: Comfort is the single most important attribute for 50 percent of women when choosing lingerie, with another 27 percent of women ranking fit as the number one criteria.

* Fit is Key: Women stand by their favorites when it comes to daily wear items. When asked what is the one bra they could not live without, 79 percent of women chose their "everyday comfortable" bra. The one panty women could not live without was again, based on comfort, with everyday cotton panties garnering 43 percent of the response.

Viva la Difference