The purpose of this study was to investigate some differences in the relative importance of work values among Japanese, Korean, and Chinese business workers. Data were collected from samples of men and women workers 20- to 40- yrs.-old in Japan, Korea, and China from 1990 to 1992. The questionnaire was composed of 24 work value items and subjects were asked to indicate how important they felt each work value was to their work. The method of dual scaling was applied to the rating data of work values, and then the rank orders of work values were obtained from the optimal weights for work values calculated by the program DUAL3SC. The rank orders of work values showed differences in the relative importance of specific work values in the various samples. To obtain a mufti-dimensional structure of work values, the method of dual scaling was applied again to the rank order data. The program DUAL3RO yielded three-dimensional optimal weights for work values and samples: The common importance of work values, cultural differences in the importance of work values, and gender differences in the importance of work values.