This book provides an analysis of values within the Husserlian phenomenological context. The authors included here answer the following questions: What are the lived-meanings of Γ’ oevaluesΓ’ and Γ’ oeethicsΓ’ from HusserlΓ’ (TM)s phenomenological perspective? How does society constitute its own life-word? What is an ethical reduction? How can we describe values as intentional objects? How does Husserl conceive the paradigm of a practical life? What is the essential structure of the experience of evaluation, or of valuing an object of perception? What is the experience of altruism? The book is divided into two parts: in the first part, HusserlΓ’ (TM)s phenomenology is argued as a method to describe pure intersubjective values which impact on our social and individual life; in the second part, HusserlΓ’ (TM)s ethical writings are used to discuss the issue of values themselves as practical objects. This volume sheds light on the open issue of value and practical experience beyond the common dichotomy between a positivistic and deontological perspective. In this sense, this book offers a third phenomenological way to expound this heated issue.