Value Orientations is the term used for a theoretical construct and its cultural assessment tool that was developed by Florence Kluckhohn in the 1950s. The tool, tested in rural and urban areas, has been useful in identifying the dominant and variant values and beliefs that characterize groups. This paper describes the tool, its theoretical underpinning, and data analysis techniques with the Annang of Nigeria as an example of how the tool is used in context of a single culture. In addition, use of the tool with individual clients to establish possible areas of culture conflict in values is examined.