The impact of mountain ecosystems on the modern man can appear as a source of satisfaction, self-expression and self-realization. A heterogeneity of tourism activity character (i.e. form and content) is desirable because it is a result of individual values, needs and tourism motives. As needs result form a particular system of values, active physical behaviour may be a response to the realization of the values. The lifestyle of an individual is shaped by these values and around them. The awareness and internalization of values allow to discover opportunities unknown before and stimulate activity in a certain direction. The theoretical basis of this paper is the classification and systematization of values introduced by Max Scheler. The following types of values are included: aesthetic, cognitive, vital, utilitarian, hedonistic, recreational, social. Max Scheler’s idea is complemented by Maslow’s hierarchy of needs. The aim of the work is to identify the specific nature of mountain tourism in socio-cultural terms and to systematize the accompanying values, on the basis of literature and the authors’ own experience.