This study examines gender dimensions of managerial values at the local level of government. We test for alternative explanations, in particular whether the organization and profession are socializing forces with similar or larger influence on managerial values. The data for this study come from Phase IV of the National Administrative Studies Project (NASP IV). The dataset includes the U.S. senior local government managers in communities with populations over 50,000. We expect the values of men and women managers to differ even when we account for professional and organizational forces. Preliminary findings support this hypothesis. Women not only differed from men on the values of equity, long-term outlook, sense of community, and representation, but also differed with respect to the values of efficiency, effectiveness, and expertise. We discuss these findings and their implications.