In this research, the first aim was analyze the basic values of the strategic plans prepared by the Provincial Directorates of National Education for 2015-2019. Content analysis was used in the research from qualitative research methods. The Provincial National Education Directorate of the period constitutes strategic plans of  2015-2019 prepared by eighty one provincial education directorate. The core value statements in the strategic plans prepared by the Provincial Directorates of National Education which constitute the working universe are coded. Direct values are supported from the strategic plans.Provincial National Education Directorates give importance to  ten values that take the most place in the strategic plans of  are, transparency and accountability, justice, openness to innovation, trustworthiness, commitment to moral values, participation, scientificness, respect, impartiality and respect for human rights.