This article presents a theory of potentially universal aspects in the content of human values. Ten types of values are distinguished by their motivational goals. The theory also postulates a structure of relations among the value types, based on the conflicts and compatibilities experienced when pursuing them. This structure permits one to relate systems of value priorities, as an integrated whole, to other variables. A new values instrument, based on the theory and suitable for cross-cultural research, is described. Evidence relevant for assessing the theory, from 97 samples in 44 countries, is summarized. Relations of this approach to Rokeach's work on values and to other theories and research on value dimensions are discussed. Application of the approach to social issues is exemplified in the domains of politics and intergroup relations.