Given the histories of employment instability of the offenders entering correctional systems, enhancing an offender's vocational skills is an important need to address prior to their reintegration into the community. The purpose of the current research was to examine offender perceptions of the value of employment and crime, obtained as part of a larger, in depth study of factors affecting employment outcomes for Canadian offenders (Gillis & Andrews, 2005). A repeated-measures design was used to capture self-reported qualitative responses of offenders at two time periods--approximately three to six weeks following release from the institution and again approximately six months following release from the institution. The majority of the sample were male, Caucasian offenders. When asked to identify the advantages of employment, the majority of offenders listed financial security and materialistic gain, however some offenders did identify advantages that suggest the value they assign to employment is not entirely extrinsic. For those who assigned a value to crime, the allure of quick and easy money without responsibility was identified most often. McNemar statistics and paired samples t-tests revealed that offender perceptions on the value of employment and crime are relatively stable across both time periods. (Contains 5 tables.)