The publication of In a Different Voice (Gilligan, 1982) has been a significant event in the development of women's way of thinking. Ethics of care, which is different from male (main) stream moral theory of justice and impartiality, is moral practices about caring vulnerable others and sustaining intimate relationships. Despite the well-acknowledged contrast between care ethics and morality of justice, ethicists such as Darwall (2002) and Slote (2007), both are under the great influence of care ethics, have attempted to incorporate the two by reducing care ethics into impartial moral system. In response, Held (2006) defends care ethics as an alternative normative moral theory irreducible to morality of justice, virtue ethics as well. In addition, Held (2006) proposes to take care as valuable to any relation in general, social relation in particular, so that caring practices can be evaluated and bad ones should be reformed. Despite her great efforts at elaborating the moral significance of valuing care, Held's top-down approach, which takes care as value to be the guidance of caring practice, obscures the dynamical relations between them. Instead, I offer an account of care ethics as a normative moral theory, which is developed through filling in the two-way relation between care as value and the practice of care. The value of care has been illuminated within, not without, the practices of care for centuries; in turn, caring practices should be guided by taking seriously the value of care for the prevention of abuses. Last but not the least, I elaborate, following Held (2006), that care as value should be grasped in both moral and political spheres. To that purpose, I argue that care ethics as a comprehensive moral and political doctrine can be much improved by the works of Kolodny, Darwall and Slote with regard to their conceptions of care. As a result, the working out of the value of care to its substantial contents would demonstrate that care ethics could subsume the values of justice and equality most favored by main (male) stream morality.