The study was conducted to reveal and compare the legal basis of values education in Turkey and the United States of America, Ohio State. For this, firstly, both countries were handled separately, and then, in light of the collected data, a comparison was made using the document analysis method. While emphasizing the concept of values education, detailed statements on the subject in the Turkish education system, especially in the curriculum, in America, general expressions are included in the texts and there are fewer words as values education. Since the Turkish education system is centrally administered, the legal text is unchanged and the same across the country and for all children. However, America is made up of states. For this reason, the education system of each state is different from each other’s. There may be some changes in the legal texts. In addition, there are general legal texts that concern all states in America. In both countries, there are various expressions for raising good citizens and good people. In addition, it has been determined that Atatürk's principles and reforms are also mentioned in the legal texts in Turkey. This can be expressed as placing it in legal texts so that an important value is not forgotten.