Basic values in higher education and the way that values are made operational are discussed in an article and three responses to the article. Conflicts among values in American higher education and the structures of accommodation are also addressed. In addition to valuing liberal arts studies, professional education, and research, competence in these pursuits is highly valued. Achieving equality and equity for students and staff is also desired, and another set of values links together choice, initiative, innovation, criticism, and variety. Expectations of individuality and self-expression are also raised by democratic values. Finally, there is always a body of interests that pertain to the operation of the state, particular regions, and the nation as a whole. The structures of accommodation that abate conflict among contradictory values are many, within and among institutions. It is concluded that in the long run it is the structures of work and authority in higher education that largely determine who does what to whom, and what matters most about any structure are the values and principles it embodies. Structures can be studied at the level of national policy, state systems, and sectors. Brief responses to the article are provided by Hermann K. Bleibtreu, Charles E. Davis, and Fred F. Harcleroad. (SW)