The responses of the embezzlers were compared to: (1) an inmate matched control group from the same institution (N = 31), (2) a sample of inmates incarcerated in State institutions (N = 461), and (3) a sample from the general population (N = 1,409). The findings revealed no differences between the embezzlers and their matched control group. However, when compared to the general population, the embezzlers (and their matched control group) appeared more self-centered. It should be noted that among the other salient findings, the embezzlers and their matched control group resembled the general population more than the inmates from the State institutions. These results support the notion that inmates in minimum security institutions hold value systems which are closer to the general population than other groups of offenders. This is possibly due to the fact that these inmates are characteristically low-risk and nonviolent. A value survey and 4 tables are appended. 21 references. (Author abstract)