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Value or values may refer to:

Ethics and social sciences

Value (philosophy and social sciences), concept which may be construed as treating actions themselves as abstract objects, associating value to them
- Values (Western philosophy), expands the notion of value beyond that of ethics, but limited to Western sources
Social imaginary, set of values, institutions, laws, and symbols common to a particular social group
Religious values, beliefs and practices which a religious adherent partakes in

Value (economics), a measure of the benefit that may be gained from goods or service
- Theory of value (economics), the study of the concept of economic value
- Value (marketing), the difference between a customer's evaluation of benefits and costs
- Value investing, an investment paradigm
Values (heritage), the measure by which the cultural significance of heritage items is assessed
Present value, value of an expected income stream as of the date of valuation
Present value of benefits, discounted sum of a stream of benefits associated with a project or proposal

Business value, forms of value that determine the health and well-being of a firm
Customer value, economic value received by the end-customer of a product or service
Employee value, economic value an employee brings to an organization
Shareholder value, business term
Value (marketing), prospective customer's evaluation of the benefits and costs of one product

Value, also known as lightness or tone, a representation of variation in the perception of a color or color space's brightness
Value (computer science), an expression that implies no further mathematical processing; a "normal form"
Value (mathematics), a property such as number assigned to or calculated for a variable, constant or expression
Value (semiotics), the significance, purpose and/or meaning of a symbol as determined or affected by other symbols
Note value, the relative duration of a musical note
Values (political party), a defunct New Zealand environmentalist political party