The present study aimed to compare social studies or equivalent course textbooks in Turkey, the United States, and France (ethics-citizenship education) based on values education content. The study was designed with the holistic multi-case method, a qualitative research approach, and the study data were collected with document analysis. The study group was assigned with criterion sampling, a purposive sampling method. The study data were analyzed with the content analysis technique. The study findings were as follows: Value dimensions in the textbooks employed in the three countries were similar in the self-transcendence value dimension in Turkey and France, while self-enhancement value dimension was identified in the US (New York) textbooks. Analysis of the value types identified in the textbooks of the three countries demonstrated that the achievement category was prominent in Turkish and American (New York) textbooks, while universalism-concern value type was observed in France. Modesty value type was observed the least in the USA (New York) and France textbooks. However, the least frequent category was prestige in Turkish textbooks. The instruction approaches that were frequently observed in the textbook learning-instruction processes in the three countries were similar and the value explanation approach was adopted in Turkish and American (New York) social studies and French ethics-citizenship textbooks. The least frequent value instruction approaches in the textbooks were value instruction by observation in Turkish and French textbooks and moral reasoning method in the American (New York) social studies textbooks. Furthermore, American (New York) textbooks did not employ the value instruction by observation approach.