Ethical decision making of new nurses relies on professional values and moral development obtained during training. This descriptive, comparative study demonstrated the importance values attributed to the items of the Nurses' Professional Values Scale-Revised (Weis & Schank, 2009), by a sample of senior ADN and BSN students from across the country. The items reflect the provisions of the Code of Ethics for nurses. The researcher reported a significant difference (p <0.05) noted between the groups in both factors Activism and Professionalism. ADN students placed higher importance on peer review, involvement in, and implementation of research, as well as maintaining standards where organized, purposeful learning takes place. Additionally, the ADN composite score mean was higher than that of the BSN group, with the BSN scores showing more negative skewness (Pearson's skewness coefficient -0.55), thus, increased variability. Both groups considered patient advocacy to be the most important professional value to professional practice. The participants rated factors Trust, Caring, Justice, Professionalism and Activism in order of importance. Cronbach's alpha for the study was 0.910. The study concluded that educators, educational environment, and practical application may have more impact on moral and professional values development than time element and educational content. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://www.proquest.com/en-US/products/dissertations/individuals.shtml.]