This chapter introduces the reader to the What I Find Important (in my mathematics learning) study (WIFI), conducted by a consortium of 21 research teams from 18 economies. It uses the same questionnaire to assess what students value in their respective mathematics education experiences. Two case economies, Hong Kong and Japan, provide the context for the discussion. This provides a reference point for analyzing four significant themes: the affordance to identify and define cultures and subcultures, the documenting and comparing of espoused and enacted valuing, the triangulation of survey responses, and the culturally situated labelling of values and valuing. Copyright © 2017 Springer International Publishing AG.