The purposes of this study were to explore the work value and professional commitment and the relationship between these two variables among new graduates from different levels of nursing schools. A cross-sectional survey was conducted using demographic questionnaires, the work value instrument, and the professional commitment questionnaires. Among the 945 questionnaires mailed, 824 were completed. The mean score of work value was 4.26 (SD = 0.49). Job satisfaction had the highest subscale score with a mean score of 4.47 (SD = 0.55). The mean score of professional commitment was 3.74 (SD = 0.39). The highest subscale was professional ethics with a mean score of 4.30 (SD = 0.42). Gender, education system, and reason for school entrance were associated with work value. Gender, religion, education level, education system and reason of school entrance were associated with professional commitment. Work value was positively related to professional commitment (r = 4.2).