This study sought to explore different values toward mountains when rescuers engage in mountaineering activities and participate in mountain rescue missions from the perspective of risk perception. The participants were sixteen mountain rescue officers from the Fire Bureau of the Taichung City Government. Focus group interviews were utilized to collect data. Data analysis methods included discourse analysis and grounded theory. Major findings were summarized as follows. I The values toward mountain rescue included gaining self-understanding, health and fitness, a good experience, and life satisfaction. II The dimensions of risk perception included physical, psychological, functional, time, social, and liability risks. Notably, we found a new dimension, namely the "impeding-others" risk perception dimension. III The values toward mountain rescue included those regarding the mountain, mountain rescue missions, and mountain rescue status. IV The seven risk perceptions that mountain rescuers experienced during mountain rescue missions influenced the values toward mountain search and rescue. This study expanded the perspective of risk perception concerning mountain rescue missions; the findings are of practical application for the field of mountain recues.