The internalization of the values and norms of a profession and the gaining of a professional identity are considered one major purpose of baccalaureate nursing education. The purposes of this study were (a) to explore and compare the perceived importance of professional nursing values of senior nursing students in baccalaureate nursing programs between the United States and Taiwan, and (b) explore the relationship between degree of program satisfaction and professional nursing values. Convenience samples of 178 subjects were used in this study, including 80 senior nursing students from two NLN-accredited baccalaureate nursing programs in the United States and 98 senior nursing students from two baccalaureate nursing programs accredited by the Ministry of Education in Taiwan. Two instruments used for data collection were the Professional Nursing Behavior Scale (Eddy, 1989) and the Program Satisfaction Questionnaire along with a demographic data survey. U.S. students scored significantly higher than those of Taiwanese students on six out of seven professional nursing value scales and all three role scales. Those six values included altruism, equality, freedom, human dignity, justice, and truth. The three role scales were member of profession, provider of care, and coordinator of care. U.S. students valued highest on the value of human dignity, while Taiwanese students valued highest on esthetics. Both groups scored highest on the role scale of provider of care. Significant differences were also found in program satisfaction, with U.S. students being more satisfied with their programs. There is a low positive relationship between scores on program satisfactiion and scores on professional nursing values.