Abstract
To develop scales for mathematical values of teachers and students, we carried out two tests, which were designed for 137 teachers and 332 6th grade students in elementary schools. According to the results of an exploratory factor analysis for the two tests, values of Cronbach's α coefficients of reliability were good in the loaded factors. Moreover, Goodness of Fit Index (GFI), Adjusted Goodness of Fit Index (AGFI) and Root Mean Square Error of Approximation (RMSEA) were also good in validity of items of factors loaded by confirmatory factor analysis. Therefore we could develop scales for mathematical values of teachers and students through analyses and inquiries of the results of the two tests. We also clarified the relationships between mathematical values of teachers and students by comparing the more common ones of the items of mathematical values of teachers and students.