This research studies the values of m-commerce using a qualitative means-ends approach, called Value-Focused Thinking. The conceptual foundation for this research is the Work System Framework. By interviewing both current and potential m-commerce users, we captured the values of m-commerce and develop a means-ends objective network to illustrate the relationships among these values. As one of the first empirical research to assess the values of m-commerce, this research contributes to an increased understanding of mcommerce. The means-ends objective network also serves as a theoretical foundation for future research in mcommerce. For practitioners, our findings highlight the concerns and issues of customers, which are valuable for strategy formulation in m-commerce.