The role of language structure in the classroom is discussed, and the limitations of the formal analysis of language is enumerated. It is argued that most language problems derive not from difficulties with language form, but from covert differences in value which are characteristically associated with those forms. Examples are given of conflicts in the lexicon due to cultural values, and it is noted that the traditional approach to cognate forms is inadequate. As a consequence, a phenomenological interpretation of the lexicon is suggested as a viable alternative for coping with conflicts of value in language. This paper provides a model for resolving lexical conflicts due to discrepancies in value, and recognizes the theoretical frameworks of existential sociology and cognitive psychology. (Author)