VALUEs are considered the most powerful determinant factor in the cultural and social system of societies and play a crucial role in explaining, controlling, directing and predicting individuals' acts. They also determine and direct the way people orient, act and interact with each other. There-fore, based on Ronald Ingleheart's theory of VALUE transformation and other theories, the present paper intends to examine the conditions of people’s VALUE orientation in the population investigated in order to investigate cultural CHANGEs in Bandarabbasian citizens.The data for this study were obtained from 393 questionnaires completed by parents and children in the city of Bandarabbas through direct interview method. The analysis of the data revealed that respondents (both parents and children) had material VALUE orientation. Thus, it may be concluded that people give higher priority to material VALUEs. Furthermore, the res-ults show that younger individuals, compared to older ones, give more priority to Meta material VALUEs.Hence, according to the findings of this study, it seems that people prefer material VALUEs and their VALUE priority is more inclined toward this kind of VALUEs. Moreover, it appears that the province of Hormozgan is still experiencing the hard dimension of develop-pment and it is still far away from soft dimension of development.