The aim of this study is to define the primary school teachers, students and their parents' perception of value. For this purpose, the following questions were investigated: “Are students’, teachers’ and parents’ ways of defining root values different?” and “How do students, teachers and parents care about the root values?” This is a qualitative research. It is designed as a case study. The study group of the research consists of 100 primary school teachers, 100 fourth grade primary school students and 100 primary school parents. The study group was determined by purposeful sampling selection technique. Three different forms were developed to collect data: “Student Value Perception Form”, “Teacher Value Perception Form” and “Parent Value Perception Form”. The data obtained from the first sub-problem of the research were analyzed with descriptive and content analysis; the second sub-problem’s data were tabulated in accordance with the order of value and frequency number of students, teachers and parents. According to the results of the research; students, teachers and parents defined values through different expressions. Moreover, they have different perspectives. Also, it was concluded that teachers give the most importance to the “Justice” value; students care mostly about “Love”, and the parents care mostly about the value of “Respect”.