Thisstudy examined the priorities for theory application and for theory development of 149 students from four different undergraduate occupational therapy curricula. Data were analyzed using Kruskal-Wallis one-way analysis ofvariance by ranks and again using the F test followed by Duncan's Multiple Range Test. Results ofthe two analyses were consistent: Compared to registered occupational therapists, undergraduate students bold higher prioritiesfor theory application and lower priorities for theory development. The data support a developmental sequencefor theory valuing: valuefor theory application -value for research -value for theory development.The American Occupational Therapy Foundation (1982, 1983) has made clear that a primary aim of occupational therapy should be research and the development of theory. Unless therapists place value on theory development, such an aim cannot be supported. As Teske and Spelbring Julia Van Deusen, PhD, OTR, is Associate Professor, Department of Occupational Therapy, BoxJ-164,J. Hillis Miller Health Center, University of Florida, Gainesville, FL 32610.