Purpose. This study aimed to investigate the differences in sports values attributed by Physical Education students from China and Poland.Method. A cross-sectional survey design was employed, with 198 participants (139 males, 59 females) aged 18-23 years (M=19.70.9). The Chinese sample included 74 students (37.7%), including 17 females (8.6%), while the Polish sample included 124 students (62.3%), including 42 females (21.2%). The difference in gender proportions between the studied populations was not significant: χ2=2.63, p=0.105. The ages of the subjects in the Chinese and Polish samples were 19.81.0 and 19.60.7 years, respectively. Perceptions of sports values were measured using a 20-item questionnaire assessed on a 5-point Likert scale.Findings. The results showed high interest in sports among students from both countries, with no significant differences between nationalities or genders. However, Chinese students reported a stronger interest in following their country’s performance in international competitions compared to Polish students. Significant differences were found in two value dimensions: Chinese students scored higher on “strengthening national identity” (p=0.023, d=0.34), while Polish students scored higher on “fostering performance character” (p=0.001, d=0.50). These findings suggest that, while many sports values are shared across cultures, some differences do exist, potentially influenced by cultural, educational and societal factors.Limitations of research and conclusions. In the study, non-significant differences were found in most values between Polish and Chinese Physical Education students, with the exception of two areas: Chinese students prioritise the role of sports in promoting nationalist values, whereas Polish students place greater emphasis on self-improvementPractical implications. This research contributes to our understanding of cross-cultural perspectives on sports values among Physical Education studentsOriginality. This study is the first in which the values attributed to sports by Polish and Chinese Physical Education students are compared.Type of paper. Research article.