This is a report of the first phase of a three-phase project to determine the extent to which values of parents, pupils, and teachers are congruent and to determine relationships across ethnic, socioeconomic, occupational, and related variables. The purpose of Phase 1 was to conceptualize the values domain, preliminary to instrumentation and measurement to be accomplished in Phases 2 and 3. Three judges analyzed 432 value statements taken from articles in the social and behavioral sciences. Interviews were conducted with a sample of 404 subjects to derive value categories which could check against the values domain established through literature analysis and also serve as a data pool for instrument development. Fourteen judges categorized sets of 290 statements into value and non-value categories, and reported decision rules governing their choices. The interviews conducted in the course of establishing a values domain concomitantly produced data which will be utilized in instrument development, and yielded corollary results suggesting differences across ethnic, socioeconomic, and occupational variables. (Author/CJ)