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Present Book consists of research papers in the field of Moral and Aesthetic values with Indian and Western approaches. It has three parts. In the first part there are papers devoted to 'Indian Approach to Values'. The second part is concerned with 'Western approach to Values'. The third part is related with certain critical observations on these articles. The range of the subject is very wide and these articles cover up topics such as Indian theory of Rasa, the Ehics of Poorva Mimansa, Art according to Abhinavagupta, Philosophy and Aesthetics, Advaita Vedanta, Raga in Indian Music, relationship between Moral and Aesthetic Values and concept of Beauty in recent Western thought.Art and Beauty do not only relate to objective and material world but they assume subjective and experiential character as they constitute distinct human nature. While dealing with the nature of Beauty it is found that it refers to particular instance of expression on account of which it is not possible to conceptualise beauty. Indian approach, approach to the problem of values seems to be comprehensive as it includes psychological, moral, cultural and reflective perspectives. Western approach as contained in the school of Phenomenology, Analysis, critical and structuralist tendencies has been undertaken in these papers.Arts are diverse and the principle of beauty intends to be unitary and critical. The relationship between ethical and Aesthetic values has been thought in the background of epistemological and axiological nature of pleasant and the Good, instrumental and intrinsic values. The problem of subjectivity and conceptuality are formidable and they are treated with rational acumen. The problem of action in its moral fervour has its prescriptive and meta-ethical dimension in the Context of Indian philosophy. Its value is ritualistic as well as reflective. Its dynamism has unique significance for self-discipline and self-knowledge.Printed Pages: 367.