The purpose of the paper is to stress the development of content-centered classroom activities useful for attaining values clarification and/or moral development goals. The objective is to help teachers understand the formulation of content-centered learning activities so that they will be able to plan and produce their own value sheets or moral dilemmas. The paper begins with a schematic illustration of major components of all value/moral activities. Three phases are identified: concept formation, relation of the concept to moral issues, and moral reasoning. The second section identifies five types of issues which serve as the basis of value/moral activities: a neutral issue, a moral issue, a moral issue in conflict with another moral issue, conflict between choices allowed by a moral issue, and a situation in which two or more moral issues are applicable. Procedures for choosing among these types of issues are discussed and five activity formats are described (standard, forced choice, affirmative, rank-order, and classification). The third section presents one learning activity for each format. Topics are regulations against importation of wildlife, allocation of project funds, noise level control, ecology vs unemployment, and choices for decreasing energy consumption in a school district. For each format, information is presented on the context, discussion questions, follow-up question areas, and considerations for arriving at a decision. Decision sheets are also presented for each activity. (Author/DB)