The Values Scale (VS) is a self-report inventory of 106 scored items yielding 21 separate scales for the individual assessment of upper elementary school and middle school students as well as adult members of semi-skilled, skilled, clerical, managerial, and professional occupations. The VS, available in seven languages, measures several intrinsic and extrinsic values not assessed by existing measures. The scale attempts to permit understanding of work and general values that an individual upholds in various life roles and to assess the importance of the work role as a means of realizing values in the presence of other life roles. From a practical point of view, the instrument is seen as attractive, but with some ambiguity in the questions. The inventory is simple to administer and not difficult to score. The norming process included 6,792 individuals. Evidence for the validity and reliability of the VS is reviewed, although the reviewer finds the assumption of validity not entirely supported. In summary, a major strength of the instrument is its recent norming on a representative sample. The lack of evidence of validity is the most noticeable weakness. The VS has the potential to become a strong measure of values once stronger evidence of reliability and validity is amassed. (SLD)