Values, morals and ethics have become increasingly complex in current modern business world and enterprises are guided by the consideration of profits only. Success or failures of business ventures are judged by the amount of profits reported than by the means adopted to achieve such profits. But Wal-Mart has enjoyed success by adhering to basic principles and human values since its founding in 1962. In Wal-Mart the first priority is the concept of providing value and service to the customers by offering quality merchandise at low prices every day. The second is corporate dedication to a partnership between the Company's associates (employees), ownership and management. The third is a commitment by Wal-Mart to the communities in which stores and distribution centers are located. Wal-Mart strives to conduct its business in a manner that reflects these basic principles and the resultant fundamental values. Because Sam Walton, the founder of Wal-Mart, had a simple dream and along this simple dream he had some very firm ideas that empowered by his desire to: Serve people well, build a winning team, work hard, impact people's life, have fun, Support his family, and to honor his God. So he create not only an extraordinary successful company but also a revolutionary business model that impacted the standard of living for millions of everyday people in U.S.A and worldwide. All these events bring to the fore, the significance of long term survival based on ethical values at Wal-Mart company. Wal-Mart always be guided by the ethical aspects in all its doings. (Brenner, A.; Eidlin, B,; and Candaele, K. 2006) So Wal-Mart progress trend is not about stores, clubs, distribution centers, trucks, or computers. Although these tangible assets are important in the company's business plan, but the real fact of success is about people. Wal-Mart has most closely resembled a true family. With many different people in many different locations doing many different things, but they have always worked together to make the company successful and be true to the vision that they share. Wal-Mart by applying open door policy energizes team work, gives recognition to all the associates, and treats with respect and dignity by the people and everyone are equally important. Wal-Mart is not looking simply to make money but to benefit that community as an active and contributing member. Store, club, and distribution center managers, and all associates, are expected to be involved in their communities in a personal way by serving on the-local chamber of commerce boards, civic organizations, and school boards. Wal-Mart community involvement and giving are in the forms of, Grants and focus on education, environmental protection and preservation of natural resources (Suderqueist, D. 2005). This case study is discussing the philosophy of Sam Walton's cultural legendary, and core human values such as: Integrity, Respect, Teamwork, and communication, Excellence, Accountability, and Trust that have guided Wal-Mart associates over the years and are woven into the very fabric of its culture. On a deeper level, all of Wal-Mart associates truly believe they can weather the challenges and storms of the corporate world, while maintaining a reverence for small town values and all the while having fun.