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Grounded in self-determination theory, the study longitudinally examines how intrinsic and extrinsic values develop in children within a mother-child context for 6 months using 233 mother-child dyads of early adolescents. Three pathways were evaluated: (1) a direct value transmission (mother’s values predicting children’s values); (2) an indirect value transmission (parenting style predicting children’s values); and (3) a value origination (parenting style predicting children’s need experience, which in turn predicts children’s values). The results indicate two different models for development of intrinsic and extrinsic values. Intrinsic values seem to develop or “emerge” from need satisfaction, while extrinsic values develop by direct transmission from the mothers’ extrinsic values. Theoretical and practical implications are discussed.