It has become increasingly recognized that what teachers and students value affect teaching and learning in general and in the area of mathematics in particular. Yet, the extent to which this is so varies across cultural regions. In recent years, how the ethnic Chinese teach and learn mathematics has attracted much attention worldwide. It is precisely the purpose of the present study to investigate the value structures of three Chinese regions. Using a recently developed and validated questionnaire, students' values in mathematics learning in the Chinese Mainland, Hong Kong and Taiwan are delineated. In the first place, the results reveal that there are six dimensions in the students' value structure, namely "achievement," "relevance," "practice," "communication," "information and communications technology" as well as "feedback." However, in each of the six value components derived from the principal components analysis, statistically significant differences between the regions were found.