The book is divided into two parts: in the first part, Husserl’s phenomenology is argued as a method to describe pure intersubjective values which impact on our social and individual life; in the second part, Husserl’s ethical writings are used to discuss the issue of values themselves as practical objects. This volume sheds light on the open issue of value and practical experience beyond the common dichotomy between a positivistic and deontological perspective. In this sense, this book offers a third phenomenological way to expound this heated issue.