When potential demand or need for health services exceeds available resources, difficult allocation decisions must be made. What those decisions are, how they are made, and by whom, will be based, in some way or another, on values. This module will lay bare some of the underlying values and principles that can guide resource allocation decisions, as well as the strengths and limitations of various allocation approaches. The module is designed specifically for health administrators, board members, clinicians and others charged with the task of distributing limited resources targeted at improving health.