In this article the author discusses the nature, complexity, meaning, and function of values, their presence in the family counselor or therapist as well as in the family in treatment, and the consequences for treatment of the interplay between those two value systems. A brief conceptualization of values is offered, followed by (a) a discussion of family language as a key to identifying salient values, (b) where values are experienced, (c) timing as a value in counseling, (d) the relationship between therapy and the ideology of cultural relativism, (e) midwestern American farming family values thai illustrate an ethnographic approach to family assessment and intervention, and if) therapist values and the professional values of family therapy as a social movement. A number of vignettes from the author's work with families and supervision of family medicine residents in family counseling illustrate the theoretical and methodological issues that are raised.