Bushehr is the regional city of the Bushehr region, the south province of Iran. In recent years many transformations have occurred in this city and its urban public spaces. Spirituality is considered an important factor for balancing intellectual and emotional factors. Spirituality is the soul and spirit urge, which in its application can relate and touch the values of concept, belief and spirituality. Spiritual values are believed to be the spirit of life, a force to motivate individuals to achieve a feat. One's spirituality can be built through the built environment. Every individual has a different experience of spirituality in a different environment. Urban spaces are believed to be able to build one's spirituality. The aim of this paper is to seek an understanding of the spaces considered to have spiritual meaning, and how these spaces build its spiritual meaning in Bushehr. Spiritual values are considered important since it can evoke the spirit that affects the balance of life.