This chapter focuses on the construct of values/valuing, using the findings of the large-scale, "What I Find Important (in mathematics learning)" [WIFI] study to explore how values/valuing promotes effective (mathematics) pedagogy. The analysis of some 16,000 questionnaires collected from 19 economies reveals the absence of any relationship between values and specific actions, suggesting that the actions that reflect what are being valued are culturally-dependent. Students in economies which perform well in the PISA assessments were also found to value connections, understanding, communication, and recall in their mathematics learning, whereas their peers at the other end of the league table appeared to value relevance and practice more. The notion of intrinsic and extrinsic valuing will be discussed. In acknowledging the presence of value differences and conflicts that arise from inter-personal interactions in mathematics lessons, teachers' capacity to engage with values alignment is highlighted.