“Values comes from the Latin word Valere, which means ‘to be worth’ ‘to be strong’. Values are a set of principles or standards of behaviour; they are regarded desirable, important and held in high esteem by a particular society in which a person lives. Allport (1956) defines values as “a belief upon which a man acts by performance”. At the present time, the subject of value education is becoming increasingly prominent in educational discussion at all levels. There seems to be growing body of opinion in favour of devoting more time and effort in the schools to help pupils to achieve greater understanding and awareness of values. The higher secondary stage is a crucial period in the life of an individual. Values direct an individual to attain the goals. In other words, they shape the behaviour of individuals in accordance with the expectations of society. The values remind us of our roles, duties, responsibilities and obligations in our personal and social life. They are essential to preserve one’s own personal and social life. They are essential to preserve one’s own cultural heritage. Values lend credential to norms. An attempt has been made to develop and validate the tools to measure the attitude of the higher secondary students towards values by administering a well-structured scale to the subject. The sample consists of 100 students; 55 whom are males and 45 are females randomly selected from the higher secondary schools situated in Coimbatore District. Initially, it is developed with 76 general statements related to values. The scale was standardized by using the item analysis and finally 40 statements are retained for the final study. The present research discusses the development of the scale to measure the attitude of higher secondary students towards values and validating it through test-retest method.