The article describes the specific features of forming life values of children with and without special educational needs. There are some themes on children's values and needs: a sense of belonging with peers, opportunities for play, creative activities, and thinking, experiences of speed, excitement, and physical challenges, elements of coziness, withdrawal and comfort for recreation, feeling safe, experience growth in knowledge and understanding of the world, feeling free and autonomous, comforting objects and bonds with home and family, connection with nature. Values-based education of children with special educational needs works through: 1) values consciousness; 2) wellbeing; 3) agency; 4) connectedness; 5) transformation; 6) achievement. Spiritual, social, moral and cultural values are taught in assemblies and in discreet lessons but also permeate the whole of the curriculum.