A sexual position featuring the woman on top, as with the cowgirl position, but instead of being face-to-face with the man, her back is towards him as she straddles him. The woman can lean forward, remain upright or lay back, while the man can position his legs flat on the bed, arched, or even hanging off of the side of the bed, touching the floor.
There are advantages and disadvantages to this position. On the plus side, the woman can control the speed, rhythm, depth, and angle of penetration. This position can also be a huge turn-on if the male partner is an "ass man." However, the downsides are that it provides less physical contact than other sexual positions, and can be less intimate, as there is limited possibility for eye contact.
Reverse cowgirl may be also be uncomfortable for the man if the woman angles her pelvis in a manner which puts the man's penis at an angle significantly less than perpendicular to his feet. Also, this position puts men at greater risk of penile injury if the woman leans too far forward or back.
Reverse cowgirl is featured prominently in mainstream pornography, because it allows for a full-frontal view of the woman's body.