This study aimed to clarify the value system of SQU students measured by Allport, Vernon, and Lindzey test, translated by Atiya Mohamed Hana to determine the relation between the values and differences in gender, year, and specialization. To achieve the study objectives, the researcher adapted the test to the Omani context through modifying and changing many items, judging them by 22 experts. Following the instrument validation, it was distributed to the study sample (478 students) from all SQU colleges. This sample represented 10% of the study population. Using mean, standard deviation, ANOVA, and Pearson correlation coefficient, the following results were most important: 1. The SOU students' value order, according to its life importance degree, is descended as follows: religious, social, theoretical, political, economic, and aesthetic. 2. The relation between the six values was calculated using Pearson correlation coefficient matrix. The results showed that: ten correlations are negative and significant; two correlations are positive and significant; and three correlations are not statistically significant. 3. The study three variables (gender, specialization, and year) showed significant differences among the theoretical, political, and economic values in favor of males. There were no significant differences regarding the aesthetic value between the two sexes. Significant differences were found in relation to the religious and social values in favor of the females. While significant differences were found as to the theoretical and economic values in favor of the science students, significant differences were also found as to the political, social, and aesthetic values in favor of the art students. However, there was no significant difference shown between the specializations in relation to the religious values. And as for the year variable, significant differences were observed in regard to the religious, political, and aesthetic values in favor of freshmen; whereas the theoretical and political values were found in favor of juniors. These results were interpreted in light of the theoretical framework and previous studies. Recommendations and suggestion were then put forward. One recommendation suggested the use of the Omani contextualized test when admitting students to SQU and in distributing them over colleges. Another one suggested the offer of a compulsory course to teach the artistic and aesthetic aspects with the objective of developing the students' values in these fields considering their great benefits to human life.