Answer:
No, and she has never expressed a desire to do so. However, she has performed in the past appearing in male clothing, as the fictional "Joe Calderone." She opened the 2011 MTV Video Music Awards (August 28, 2011) by performing a duet with Brian May, in which she was dressed as "Joe."
So, as of 2011, Lady Gaga ( born Stefani Germanotta) continues to be a female. However, various rumors continue to spring up, due to completely unfounded speculation posted on the internet.