摘要:The dissemination of ethical values in today's world is essential. Sport in terms of championship, sport for all, educational and professionalism requires a new approach, requires a new approach, in order to provide ethical development and sporting behaviors. Therefore, the present research has been designed to develop a model of ethical values appropriate to sport in Iran. Considering the qualitative and exploratory nature of the subject, the qualitative research method of grounded theory based on Glaser (1992) method was used. The research sample was comprised of 25 elite experts in the field of ethical values in sport, and sampling continued to achieve theoretical saturation. To formulate the research model, a primary list of factors was identified through a review of the literature. Then qualitative data were collected through semi-structured interviews. The open coding results indicated that 58 values could be effective in designing the model of ethical values. In the pivotal coding step, values are classified in seven concepts. Finally, these concepts were combined in the three categories of behavior individual, interpersonal (interactive and interpersonal), and structural (organizational and national) components and so the final model was developed. The findings of this research can be used by policy makers of cultural affairs as well as the executive agencies of sports as a basis for the development of ethical values in sport.