This study sought to determine consumers’ beef value by utilizing the best-worst scaling method. Based on previous literatures related to consumers’ purchasing behavior and preferences for beef, a list of eleven beef values was compiled. Results show that on average the values of safety, freshness, origin, taste, and price were the most important to consumers, whereas the values of brand, size, purpose, marbling, and grade were the least important. However, there was significant heterogeneity in the relative importance placed on beef values. Results reveal that beef values are significantly related to consumers' stated and revealed preferences for beef.