The basic purpose of this article is to compare how people with low and high self-esteem rated particular values. Additionally, the authors look at gender differences concerning the attitudes toward certain values.The study involved 268 individuals aged 19-24 (M= 21.71, SD= 1.54). The participants were surveyed using the Rosenberg Self-Esteem Scale (SES) and the Rokeach Value Survey (RVS). The results were considered significant at p<0.05. The findings demonstrated that people with lower self-esteem had higher opinion of values like Conformity, Pleasure, and Comfortable Life as well as some Instrumental Values (Self-Control and Politeness), when compared against the individuals with higher self-esteem. On the other hand, they were found to value Courage. There were no differences concerning the way individuals with high and low self-esteem rated Social Recognition, A Sense of Accomplishment and Self-Respect.Also, the authors noticed that men were more likely to appreciate Hedonistic and Intellectual values, while women attached greater significance to Relational values. There were no gender differences concerning the rating of Aesthetic and Subjective values.