This study investigated students' views regarding the value of mathematics. It reports on a smaller part of findings from a wider comparative study concerning student values of mathematics and mathematics education that belonged to Turkish students in Turkey, Turkish immigrant students in Germany, and German students in Germany. Students were in Grade 9 (14-15 years old) and the data was gathered through semi-structured interviews, and analyzed using the constant comparative method. The results revealed four major value categories for Turkish (practice, relevance, rationalism, and fun values) and German (relevance, fun, rationalism, and consolidating values) students while there were three major value categories for the immigrant students (relevance, rationalism, and communication). Keywords Cross-cultural study • Turkish students • German students • Turkish immigrant students • Grade 9 students • Values • Mathematical values