The article offers the analysis of favorable pedagogical conditions for the effective formation of value orientations of younger schoolchildren in the context of language and literature education in the conditions of distance learning. The values of the individual are considered as its systemic feature, which finds expression in the process of activity aimed at the realization of one's own and public needs and interests, interaction with others. Features of verbal and instrumental values have been noted, their classification by M. Fitsula and D. Leontiev have been analyzed. Working with texts, processing the works of modern Ukrainian writers taking into account the principles of the activity approach and actively using web services to create multimedia, interactive content for communication, collaboration, and visualization are an effective means of forming the value orientations of younger schoolchildren. In the process of surveying teachers, it was found that most of them pay attention to the formation of moral and ethical values in students, using the conversation method, interactive tasks. During distance learning, teachers paid less attention to education, although they sometimes discussed what they had read and analyzed the actions and behavior of the characters, conducted moral and ethical discussions based on the content of the text on the lessons of the language and literature cycle. It was determined that most often teachers use information technology as a means of visualizing the material. An experimental system for the formation of value orientations of younger schoolchildren by means of literary works and digital technologies in the conditions of distance learning was proposed and tested. Pedagogical conditions under which the formation of value orientations of younger schoolchildren in the conditions of distance learning have been determined to be effective: 1) it is mandatory to take into account the main components of the formation of moral and value orientations of younger schoolchildren, as such: intellectual, motivational, activity compoment; 2) work on the formation of moral and value orientations of students should be carried out purposefully and systematically, taking into account the principle of logic and sequence of the educational process; 3) active use of digital tools and online resources should be directed not only to the achievement of educational goals and didactive purposes, but also to the formation of value orientations of younger schoolchildren; 4) theoretical knowledge about values, norms of moral and ethical behavior should be embodied in practical activities, daily behavior. As shown by the results of monitoring the level of formation of value orientations in second graders before and after the formative stage of the experiment, this technique is effective. In the experimental 2-B grade the number of students with a high level of formation of value orientations increased; motivation to study increased, cognitive activity became more active, the level of communication and interaction increased, and their behavior corresponded to moral and ethical norms much more often than before. It has been proven that it is necessary to develop the value orientations of the student of primary education both in the conditions of traditional and distance education. This process should be purposeful and systematic. Active use of the content of the educational process (on the lessons of the language and literature cycle, folklore, author's literary works), effective methods (interactive, conversations, creative approaches) and various digital tools and services contribute to solving the problem, increasing students' motivation to acquire knowledge and implement it in practice in everyday life.