Every age has its own moral dilemmas to face. In every special ethical background however, there seems to be a basic ethical standard from which mankind can find direction. Every thinker therefore hopes to be able to find a system which everyone can accept, a system that can find acceptance as a standard for ethical obligation. A thinker would also hope that the system would be able to give a definitive understanding of what 'value* really is. This essay would like to proceed from the philosophy of the modern German thinker Max Scheler. It divides the discussion of values into the categories of: value properties, value ordering, fondness for some things, and love. Scheler proceeds from an objective viewpoint in analyzing values. In emphasizing an a priori nature of values, he avoids a lofty, superior attitude that would disenfranchise most from any discussion on the subject. Scheler posits an intuition of 'fondness', which caters to the intimate relationship between the spirit and a sense of value. Scheler's value studies take one to an unopen territory of speculation.