Description: The importance of professional ethics and discussion about value issues has increased in schools during the last decade in Nordic countries. This interest has mainly been focused on ethical standards (codex) for teachers. What kind of demands could be raised? But still, there isn't very much research within this field of knowledge regarding teachers work and their actions. A fundamental topic concerns the issue of values that characterize teachers' actions. What kind of values permeates their actions? What do they represent? (Bergem 2001, Bigsten 2004, Campbell 2003, Fenstermacher 1990, 2001, Orlenius 2001, Strike & Soltis 2004).Teachers - and also for instance politicians - often use words such as values, fundamental or democratic values and so on, but what does these concepts mean in an educational context? How can teachers' actions be understood from a value educational point of view (Colnerud & Thornberg 2003)? The main questions in this paper are: What kind of values and norms is the underlying basis in teachers' actions? What is mediated and communicated regarding their actions?This paper contribution regards how teachers in pre-school and school mediate and turn out moral and values. That is, the interest is more focused on what characterize teachers' actions and point of view in terms of norms and values than what they ought to do in connection to an ethical codex. Observations are analyzed with the intention of understanding and interpreting their actions. Conclusions are drawn from the empirical data concerning what kind of values come out in teachers' actions and regarding the moral dimension. I try to elaborate knowledge about professional ethics in teachers' everyday work by conceptualizing the so called tacit knowledge within this domain. Methodology: Mainly observations in pre-school and school Conclusions: Conclusions from this research are for instance that teachers' competence in sense of professional ethics could be summarized in three essential aspects:1. Identification - that is, to be aware of the moral dimension in teaching2. Accountability - that is, to act in a responsible way3. Communication - that is, the ability to communicate norms and values.4. In connection to this study a value educational model of professional ethics is elaborated (Orlenius & Bigsten 2005).