The purpose of this study was to see if a relationship existed between the level of modesty in clothing and clothing values of male and female university students. The difference between sex was also investigated. A questionnaire composed of Engelbrecht`s "Modesty in relation to women`s dress" and Creekmore`s "Measure of eight clothing values" was administerd to 1,100 students and the data from 888 respondents(466 male, 422 female) was analyzed by t-tests. Findings were as follows: 1. There was no significant difference between male and female in the level of modesty in clothing. 2. Each score of sensory, economic. social, theoretical, and religious clothing value of male students was significantly high and exploratory, aesthetic and politicalclothing value score of female students was significantly high at the .005 level of confidence. 3. Each score of sensory economic, theoretical and religious clothing value was significantly high in Modest group and exploratory, aesthetic and political clothing value in Immodest group was significantly high at .005 level of confidence.