The importance of personal values as determinants of marketing ethics decisions has generally been recognized by the emerging marketing ethics theories. For example, Ferrell and Gresham (1985) include value structure as part of the individual influencing the ethi cal/unethical decision process in their marketing ethics model. In their words, [individual factors (including knowledge, values, attitude, and intentions) are posited as interacting with organizational factors (including significant others and opportunity factors) to influence individuals involved in an ethical/unethical decision-making dilemma (p. 88). Recognizing the potential impact of an individual's value system on marketing ethics decisions, Hunt and Vitell (1992), in their retrospective and revision of their general theory of marketing ethics (Hunt and Vitell 1986), call for explorations of the impact of different values on ethical decision making. Although one's value system has generally been recognized by the marketing ethics theorists as a deter minant of ethical decisions, their theories don't specify which values influence what aspects of marketing ethics decisions. This study is an attempt to explore the relationship between selected values and certain aspects of marketing ethics decision making. In particular, it examines the relative influences of personal values on two basic dimensions of the marketers' personal moral philosophies relativism and idealism (Forsyth 1980). Although there has been a myriad of empirical work to learn about the ethical decision making of marketers (e.g., Mayo and Marks 1990; Reidenbach and Robin 1990; Singhapakdi and Vitell 1990,1991; Vitell and Hunt 1990), to date there