The aim of this study is to examine the middle school students' perceptions of value towards mathematics lesson in terms of some variables. This study was conducted with survey method. The participants consisted of 286 middle school students studying in the province of Uşak, Turkey. Of the participants, 130 were girls and 156 were boys, 52 were fifth grade, 59 were sixth grade, 78 were seventh grade and 97 were eighth grade. Data were collected by using a "Personal Information Form" and the "Perception of Value Scale for Mathematics Lesson". Data were analyzed with the SPSS 17.0 package program using independent samples t-test, one-way variance analysis (ANOVA), and Pearson correlation tests. Results of this study showed that middle school students' perceptions of value towards mathematics lessons were positive and did not differ significantly according to gender. It was found that students' perceptions of value differed significantly according to the grade level, education level of parents and the place of settlement. It was also found that there was a positive and moderately significant relationship among perception of value towards mathematics lesson, mathematics achievement, perception of importance for mathematics and loving math teacher.