The aim of this study is to access a new value classification and analyse the views of teacher and parents related to this classification. The general survey model was employed in this study. The population of this study is composed of school teachers working in primary schools and parents of their students in Eskisehir. The present study adopted a stratification sample, known as a purposeful sampling. The sample consists of 575 teachers and 1726 parents selected from the primary schools in Eskisehir. The Living Values Table was used to collection data. The data obtained were analysed on the computer with "SPSS for Windows, ver: 18.0" program. Signification of the analyses we made were tested at the level of .05. Hierarchical cluster analysis was used to access the value classification. A value classification composing of five classes (conservative-traditional values, national-ethnic values, self oriented-personal values, social-community values, scientific-innovative values) was obtained in the study. The scores given for conservative-traditional values and social-community values showed a statistical significance in favour of parents; the scores given for national-ethnic values, self oriented-personal values, and scientific-innovative values showed a statistical significance in favour of teachers.