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The authors examine the cross-cultural equivalence of the internal structure of the values domain, as measured by the Schwartz Value Survey. Data come from 38 countries, each represented by a student and a teacher sample. In seeking to distinguish lack of fit of the theorized value model from a lack of equivalence in the data and the impact of random sampling fluctuations from valid structural differences, the authors find the following: (a) The Schwartz value theory provides an excellent representation of the average value structure across samples; (b) sampling fluctuation causes deviations from this average structure; (c) sampling fluctuation cannot account for all these deviations; (d) samples of students fit the overall value structure better than samples of teachers, and samples from Western countries better than those from non-Western countries; and (e) the deviations from the average structure exhibit a …