To assist teachers, teacher educators, and researchers to plan instructional objectives in values education, a model is presented that synthesizes the values clarification and cognitive moral development approaches. An explanation is provided of the process and verbal approaches to values clarification, as well as a detailed explication of Kohlberg's cognitive development approach. Among its chief characteristics, the model: (1) describes what occurs during instructional activities in regard to values clarification and moral reasoning behavior as aspects of affective development; (2) extracts and describes internal cognitive process operations in terms of observable patterns of student verbal behavior; and (3) focuses on the appropriate categories and patterns of language consistent with the reasoning processes used in clarifying values and in the development and use of moral reasoning, rather than on the substance or content of a value or moral choice. Examples are given of two theoretical moral dilemmas for classroom presentation with suggestions for teacher preparation activities, "discussion starter" questions, and criteria for decision-making. (MM/PBS)