Abstract. Literature on welfare attitudes has reached a stylized scheme in which egalitarian values and self-interest concerns are the two main determinants of welfare attitudes. We aim to bring forward existing research by identifying additional values that people draw on to elaborate opinions on welfare issues. Using data from the European Social Survey 2008 and 26 countries, we find that values such as multiculturalism or authoritarianism, among others, lie at the roots of welfare attitudes. However, egalitarianism is the only value with a significant effect in all countries. Differences between welfare regimes in the values associated with welfare opinions exist but are unconnected with aggregate support for the welfare state, suggesting that this institution can achieve a high level of legitimacy on different moral grounds.