In this paper I develop a theological account of intrinsic value drawn from some passages in Robert Merrihew Adams’ book Finite and Infinite Goods. First I explain why Adams’ work on this topic is interesting, situate his theory within the broader literature on intrinsic value, and draw attention to some of its revisionist features. Next I state the theory, raise some problems for it, and refine it in light of those problems. Then I illustrate how the refined theory works by (...) showing that it has the resources to deal with some seemingly formidable objections. (shrink)