Synopsis The Social Structure of Values is one of the most revealing books of Dr. Radhakamal Mukerjee, one of the foremost thinkers of our era. Karl Mannheim had remarked that prior to this book there was no systematic work on the sociology of values. The theory of values is considered to be the most important contribution of professor Mukerjee who interprets society as an organization and accumulation of values. The book is based on the lectures, the learned scholar delivered at some of the most prestigious universities of the world, Harvard, Columbia, Maryland, Washington and London, in the presence of the distinguished thinkers like Sorokin, Zimmerman, Mac Iver and Allport. Dr. Mukerjee in the present work has analysed sociology as a science and philosophy. He has articulated a sociological theory of values and traced their social origin and evolution. Dr. Mukerjee feels that the methodology of all social services is undergoing transformation with a view to give guidance to man for his life, values and fulfillment. The dualism between facts and values, individual and society, egoism and altruism, humanity and cosmos is now fading away. The unity of society and intrinsic values is being emphasized and possibilities of a natural integration of social sciences are gradually unfolding. Dr. Mukerjee has underlined values as essential features of the new outlook in sociology. He aims to achieve universal values and the unlimited society of mankind and cosmos. He believes that different individuals, groups and institutions work for social interests in different ways but the issues of adjustment, integration and balance is always fundamental. It can be achieved through the formation and assimilation of norms and ideals.