The purpose of this study was to determine educational goals and values held by students and their teachers, incongruencies that exist between these perceptions, and differences between teachers' stated value priorities and their students' observations of actual behavior. The subjects of the study were selected twelfth-grade students and their teachers. Three instruments were used in this research--the interview, the questionnaire, and the semantic differential. Fifty-six goal statements and eight value categories were used in the interview. The questionnaire was structured to consist of forced choice items parallel in form to the goal statements. Semantic differential data was obtained by requesting students to indicate their perceptions of teachers' goals and values and their own opinions on what goals should be stressed in the class. Results indicated that very little differential exists between teachers' and students' perceptions of educational goals and values. (JD)