This article examines experienced differences in values between employees in the public and private sector. To elucidate them, the authors interviewed 30 employees of the public sector previously employed in the private sector and 30 employees of the private sector previously employed in the public sector, all of them in the Netherlands. The major conclusion is that the values of profitability, competitiveness, and customer orientation have a greater influence on business decisions; in public organizations, values such as legitimacy, lawfulness, accountability, and impartiality play a larger role. However, great differences exist among the organizations within each sector. © 2008 Sage Publications.