Abstract: The object of this research is the cultural values as a specific phenomenon that is especially relevant for the modern humanitarian thought. The concept of “value” has been studied since the period of Antiquity. However, it still does not have a universal definition. The added to the term predicate “cultural” amplifies the meaning of the considered concept. In this publication, the examined phenomenon is explained by the combination of the material object and the ideals (universalities) of spiritual content. Methodological foundation includes the objective-absolutistic approach that allows viewing the values as the certain atemporal, translated ideals; as well as the axiological approach that interprets culture as an integrated set of values. The scientific novelty lies in reconsideration of classification methods of the object at hand. In particular, the author concludes that the cultural values can be divided into not only panhuman and culture-specific, but also secular and religious ideals, ways of interpretation and acquisition, communicators (translators) and recipients (consumers) that also differ in their nature.