Three tasks are described in the development of a Valuing Lexicon: 1) the identification of a hierarchy of cognitive processes; 2) the identification of the affective components; and, 3) the clarification of the relationships between the two. For the purpose of clarifying the development of the lexicon, Krathwohl's hierarchy on what 'valuing' means and his definitons of terms are accepted. The works of Gagne and Taba serve as the basis for this model. No attempt is made to deal with all levels of the affective taxonomy, nor to refine the positioning of the affective processes in the hierarchy. The goal is to alert the teacher to the place of the affective components in the sequence and to encourage exploration of them. The model can be a useful tool in planning the sequential arrangement of learning activities in the effort to assure cumulative experiences in both cognitive and affective realms. A hypothetical test situation involving the conceptualization of values is described. Testing and refinement of the model is recommended. (SBE)