Values are the standards that direct our beliefs and behaviors regarding the forms of proper behavior or the purposes of life. The purpose of this research is to examine the views and opinions of university students studying in various departments on values. 411 students studying at various departments of Gümüshane University in the academic year of 2020-2021 constitute the study group. In the research, the Personal Details Form prepared by the researcher and interview questions about values were used as data collection tools. The descriptive analysis method was used in the data analysis. Based on the results of the study, university students understand values as love-respect, customs, family, respect, love, traditions, culture, importance-worth, religious values, national values, moral-ethics, rule, integrity-honesty, unity-cooperation, patriotism, economy, tolerance, cleanliness, friendship, help, self-control, responsibility, law-justice, solidarity, and freedom. Students consider respect, love and integrity, as the most important values for them, respectively. In addition to the foregoing, all university students stated that they attach importance to values, and the vast majority of them stated that they live consistently with values.