The paper discusses the meaning of value and valuing, their roles in evaluation, and the potency of value systems in problem solving logic. Evaluation is defined as a process for facilitating decision making. A decision making situation occurs when there are options which are impossible to treat equivalently, and there is an impact in the selection of one option that extends beyond the choice-making act. The most important motivating force for evaluations is the impact factor. Values and valuing play a significant role in evaluation. Therefore, they are defined and discussed in detail. Value is context determined. Value is the noun form applied to a class of quality; while the verb form, to value, refers to an internal state or exchange action. The evaluation process would be better understood if researchers concentrated on the verb sense to value. Value and value systems determine what we value, how we know what to value, and the logic and process for problem solving. (DWH)