Ordinary and philosophical thought suggests recognizing a distinction between two ways something can be of final value. Something can be of final value in virtue of its connection to other things of value (“non-basic final value”) or something can be of final value regardless of its connection to other things of value (“basic final value”). The primary aim of this paper is to provide an account of this distinction. I argue that we have reason to draw this distinction as it (...) helps avoid certain problems. I criticize accounts of this distinction due to Warren Quinn, Fred Feldman, and Michael Zimmerman. I then provide my own positive account which incorporates several of the insights of those accounts while avoiding their pitfalls. I conclude by relating my account to issues concerning partiality and appropriate attitudes. (shrink)