由於Inglehart論及價值觀變遷時並未考慮城鄉差異的影響，然而環境是影響價值觀的可能因子。因此本研究以價值觀與城鄉屬性與所得之間的關係，針對價值觀在城鄉屬性上各時期的轉變，其結果顯示自1985到2005的20年之間，臺灣後物質價值觀逐漸產生變化，從早期都市組較城鎮組與鄉村組傾向後物質價值，到後期都市組與城鎮組無顯著差異。其次再利用二因子變異數分析，進一步對於所得與城鄉屬性兩個因子，對於價值觀所產生的影響進行分析。除了1985年缺乏所得資料無法進行分析，2005年的資料顯示所得與城鄉屬性會產生交互作用，然而1995年卻不具有交互作用，這可能代表著城鄉價值觀與所得的交互作用雖然存在，但是並不穩定。

The purpose of this study is to discuss the relationships among values, urban attributes and income. The Theory of Value Change by Inglehart does not investigate the effects of the difference between urban and rural areas, and the environment difference between the two areas is a possible factor influencing the value change. To address this shortcoming, this study first reviewed the values transformation within different periods in the urban attributes. The results demonstrated that post-material values in Taiwan changed from 1985 to 2005. The urban group showed more tendency toward post-material values than the town group and village group did early in this period; however, there was no significant difference of post-material values between the urban and town groups late in the period. Second, this study used two-way ANOVA to further analyze how the two factors, income and urban attributes, influenced the values. The data analysis shows that there is an interaction between urban attributes and income in 2005, but this is not found for 1995. It is suggested that an interaction between urban attributes and income does exist, but is unstable.