Value considerations are taking on growing importance in efforts to reform and improve the U.S. health care system, including oral health care. As a result, there is increasing interest in understanding the concept of value as it relates to dental care and its application to clinical practice and third-party benefits. This Quality Resource Guide (QRG) provides a foundation and overview of current major initiatives being pursued to advance increased value in health care, including oral health care. The dynamic and profound changes that are occurring throughout the U.S. health care system are discussed, “value” as it pertains to healthcare is defined, current understanding of consumer’s perspectives of value in their healthcare is considered and current efforts to increase value in healthcare are discussed in detail. The potential implications of current directions to dental practice and health care payment plans are explored. The QRG will serve as an important resource for members of the dental team as they consider the foundation of value decisions in health care and their potential impact on care delivery for their patients in the future.