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1 The current article uses a theory of 10 types of basic individual values to explain individual differences in work values. Schwartz (this issue) presents a theory of seven types of values appropriate for comparing cultures but not individuals. For discussions of the differences between the individual and cultural levels of value theory and analysis, see Schwartz (this issue) and Smith and Schwartz (1997). these value types support theorising about the structure of work values. Study 2 explores the meaning of work as a vehicle for goal attainment. Spanish teachers (N5 193) and education students (N5 179) rated the importance of work and of a comprehensive set of basic values as guiding principles. For the teachers, work apparently serves to attain social stability and close social relations. For the students, work is associated with these goals and with promoting personal interests, independence, and excitement. In conclusion, we identify advantages of applying the theory of basic values to further studies of work.