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The current article deals with evaluation of transition process of social values within Iran by the researches performed in the years 1974-2009. Due to the fact that the Islamic revolution of Iran was relied on spiritual and sublime values, therefore, political order of the revolution intended to expand and deepen these values. Since recognition of probable transitions of social values in Iranian society during these years enjoys a great importance, this study is based upon the secondary analysis of the results of national surveys during the years 1974 - 2009 for evaluation of transitions of social values in Iranian society within this time. The most important results obtained are as follows: 1) The amount of importance of material values for Iranian society from 1970s until the third decade of the revolution has increased. 2) Assessment from the importance ratio almost all spiritual values indexes has decreased from 1970s until third decade of the revolution and, 3) Assessment from the importance amount of material and spiritual Value for the age group of 50 or more (pre- revolution adolescences) is more than the age group of current living youngsters.

Keywords: value, Social values, Material values, Ultra – material Values

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