In this paper we introduce a conceptual distinction between a hedonic and transcendent conception of value. We posit three linguistic earmarks by which one can distinguish these conceptions of value. We seek validation for the conceptual distinctions by examining the language contained in reviews of cars and reviews of paintings. In undertaking the empirical examination, we draw on the work of M.A.K. Halliday to identify clauses as fundamental units of meaning and to specify process types that can be mapped onto theoretical distinction between the two conceptions of value. Extensions of this research are discussed.