This article helps counselors understand the values of highly religious clients. In the first section of the article, distinctions are made between therapeutic values (inherent in a theory) and therapy values (held by particular therapists) and between clients' specific value positions and their principles for valuing. I suggest that value conflicts involving religious clients often occur because of client perceptions of therapeutic versus therapy values and because of counselors' confusing specific values and principles of valuing. In the second section of the article, three propositions concerning value dimensions of religious clients are stated. Three primary factors are hypothesized to be important to highly committed religious clients-their approach to human authorities, their approach to scripture or doctrine of their faith, and their identification with their religious group. In the final section six hypotheses are derived from the application of the model to clients and counselors.