This paper contains an in-depth, three-part overview of the literature and ideas pertaining to professionalization of attitudes toward play. The first section focuses on the popular ideology which assumes that similar values are operative in both the sport world and the adult work world. The second part of the paper consists of a review and critique of the research and theory centering on value orientation and its relationship to age, athletic status, and gender. The last section contains an examination of the properties and assumptions of the Webb Scale and suggestions for scale improvement. The author attempts to show that thus far the existing research has failed to prove empirically (a) that significant differences in value orientation can be attributed to participation in athletics, and (b) that involvement in competitive sport socializes an athlete into the value system of the work world. The author also argues that the professionalization of attitudes is a complex and multidimensional phenomenon, a concept which has not been reflected in the measurement of such attitudes.