he Middle East is a major hub for the luxury goods market. Recently, a new generation of consumers are changing the way luxury goods are perceived in the Middle East. What was once a means of displaying wealth and social status through luxury goods is now developing into more deeper meanings such as self-reflection and functionality. Unfortunately, this area of luxury branding is severely understudied and unobserved in regard to both the modern and young consumer, as well as the consumer in the Middle East region. The objective of this research is examining functional, social and individual value and their relationship with the attitude of the consumer’s behaviour in terms of luxury goods consumption.