The aim of the paper is to show the meaning of the value-depended attitude to the world as well as the value creation or re-evaluation of values. This aim corresponds more with Nietzsche’s philosophy associated with the enacting of situational meaning than with Heidegger’s problem of Being which does not include value-thinking. In the first part I try to present Heidegger’s position concerning values. In the second part I address Heidegger’s interpretation of Nietzsche’s philosophy in terms of our topic. Some indications of difficulties concerning the problem of values and the role of value-thinking in the approach of this thinker of Being are addressed as well. In the third part I enunciate Nietzsche’s strategy in order to show the relevance of evaluation, value creation or re-evaluation of values in the philosophy as well as in common life. In conclusion, I emphasize the inspiring aspects in the philosophy of both thinkers for contemporary philosophy, which deserve further investigation.