Publisher Summary This chapter addresses the universals in the content and structure of values, concentrating on the theoretical advances and empirical tests in 20 countries, and its four basic issues: substantive contents of human values; identification of comprehensive set of values; extent to which the meaning of particular values was equivalent for different groups of people; and how the relations among different values was structured. Substantial progress has been made toward resolving each of these issues. Ten motivationally distinct value types that were likely to be recognized within and across cultures and used to form value priorities were identified. Set of value types that was relatively comprehensive, encompassing virtually all the types of values to which individuals attribute at least moderate importance as criteria of evaluation was demonstrated. The evidence from 20 countries was assembled, showing that the meaning of the value types and most of the single values that constitute them was reasonably equivalent across most groups. Two basic dimensions that organize value systems into an integrated motivational structure with consistent value conflicts and compatibilities were discovered. By identifying universal aspects of value content and structure, the chapter has laid the foundations for investigating culture-specific aspects in the future.