Value is not always created as explicitly or as tangibly as with a product that benefits its user and its creator. Increasingly, value emerges from a set of activities and the knowledge of how to perform those activities. There is also value in espousing a set of values that guide the operation of an enterprise. In this issue of Strategic Software Engineering I want to expand on a previous column on Value, thereby Increasing its Value. I will also explore the relationships between the different ways that value is created.