From the viewpoint of the constructionists, masculinity is a socio-cultural construction, which is acquired actively through socialization process. Therefore, masculinity goes beyond biological, physiological, or psychological characteristics. This article examines boys' (young men's) responses to "masculine" values. In so doing, it studies young boys' conceptions as to masculinity values. Adopting a constructionist approach, a representative sample of high school boy students of Tehran, was used to study boys' tendencies to masculine values and to the gender stereotypes, and also to interrogate the relationship between socio-economic status and boys' gender identity, as such a relationship may reflect the masculine values. Acknowledging the presence of a variation of "men" among high school student boys of Tehran, this research ventures to demonstrate some differences in tendency toward stereotypic gender values among them. The findings show that boys, who scored high on the masculinity scale, also exhibited stronger tendency toward masculine values and gender stereotypes, as compared to others.