ABSTRACT. This study want to determine the buyer values relationship with willingness to pay higher price. The statistical society includes all of the buyers or luxury goods owners (iPhone mobile and Samsung galaxy) at Marivan city and city settlements and tourists in 2015. Because of the unlimited statistical society based on Morgan table, 384 people were determined as a statistical sample. Study is done by descriptive method from a survey kind. Compilation tool was questionnaire that was based on available random sampling and they were distributed after estimating prestige and perpetuity among respondents. Research gave the questionnaire to persons who were Marivan citizen or tourist and bought luxury goods (iphone mobile and samsung galaxy). It is used content validity method to estimate authenticity and it is used cronbach's Alpha to measure perpetuity question naire that optained 0/895 ammount. After questionnaire completion by applying SPSS 20software and statistical tests, person correlation coefficient and variance analyses and T-test were accounted and analyzed that it's hypothesises test result indicated that there is a relationship with social values variables and functional values with willingness to pay higher cost for luxury goods while there is not a relationship among symbolic values with willingness to pay higher cost for luxury goods.