The importance of values to tourism is but one aspect of the importance of values in human interactions with the natural environment and even more broadly to the human condition. However, attempts to understand the impact of values on behaviour requires a priori an understanding of what values are. This paper offers some insight into the language-in-use phenomenon pertaining to values within the context of a World Heritage Area that is a tourist draw card. Values are variously considered by economists as quantifiable monetary exchange rates (e.g. dollars) or as natural capital (Azqueta & Sotelsek, 2007), by some environmental scientists and forest managers as physically quantifiable environmental attributes and processes (e.g. trees, ecosystems) (Bengston, Webb, & Fan, 2004; Steinhoff, 1980), and by many social scientists as humans’ affective response to their environment (e.g. feelings). In this sense, values are considered as qualitatively foundational to human attitudes and behaviour (e.g. Kellert, 1993; Kluckhohn & Strodtbeck, 1961; Schwartz, 1994). However, values are also quantifiably foundational to the importance and ultimate World Heritage listing of areas that are internationally important for their unique flora and fauna among other attributes. World Heritage Areas – as outstanding and universally valuable examples of natural and cultural heritage – attract scientific, community and tourism interest. In addition, they are important as natural and aesthetic resources that are also of cultural and spiritual significance, specifically for people indigenous to the regions adjacent to or within a World Heritage Area and more generally to tourists and other visitors.