This comparative educational study aims to analyze the values in the Sachunterricht (Social Studies) 1/2 textbook in Germany and in the 2nd-grade Social Studies textbook in Turkey according to the "Basic Human Values Theory". For this purpose, the method of the study is the case study design, which is a qualitative research design, and the data were analyzed with the method of document analysis. Descriptive analyses were used in the analysis of the data. According to the results of the study, while values were emphasized 187 times in the units in the German Sachunterricht textbook, they were emphasized 328 times in the units of the Turkish 2nd-grade Social Studies textbook. Moreover, in the textbooks of both countries, the "conformity/rules", and "conformity/interpersonal" value types were emphasized. Additionally, the "universalism/nature" value type was included in each unit in the 2nd-grade Social Studies textbook of Turkey, and this value was included in only the unit related to nature in the Sachunterricht 1/2 textbook in Germany. It was concluded that values are shaped within the framework of multiculturalism in the German Sachunterricht (Social Studies) 1/2 textbook, whereas they are presented based on family, relatives, close environment, relationships, and cooperation in the Turkish 2nd-grade Social Studies textbook.