Friendships can provide a critical buffer against stress for youth, but the extent to which they serve this role depends on whether they provide resources that youth value most. These valued provisions may differ for girls and boys and across stages of development. This study examined whether gender differences in friendship values intensify across the adolescent transition, specifically from elementary to junior high school. Youth (73 elementary schoolers; 80 junior high schoolers; M[subscript age] = 11.40 years; SD[subscript age] = 1.55) completed a novel friendship values measure assessing how much youth valued psychological provisions (intimacy, support) and recreational provisions (companionship, enjoyment) in their friendships. Consistent with predictions, results revealed that junior high school girls place higher value on psychological provisions, whereas junior high school boys place higher value on recreational provisions, differences that were less apparent during elementary school. These gender differences in friendship values may have trade-offs for adolescent socioemotional development.