Canadian and Japanese secondary teachers’ values were compared. Teachers identified significant student learning outcomes; indicated upon successful completion of high school what students should be able to do; and provided descriptions of outstanding students. Significant cross-cultural differences and mutual values were found. Common themes included developing cognitive abilities, responsibility, social skills, independence, knowledge, work ethic, life skills, learning skills and positive attitudes. However, Canadian teachers tended to advocate getting students to think, solve problems and to work hard, while Japanese teachers stressed the importance of building relationships and learning a sense of responsibility. Further analysis elicited the following questions—How can researchers adequately take into account the cultural context of teaching and learning? Can comparative education find a suitable methodology to overcome the barriers of language? Suggestions were made for further comparative ethnographic studies in light of emerging sociocultural theory.