"It's What You Value" is a song by English musician George Harrison, released on his 1976 album Thirty Three & 1/3. As a single release in the United Kingdom, in June 1977, it was issued in a generic sleeve.[2]
The lyrics in the song are in reference to Harrison paying drummer Jim Keltner with a Mercedes 450 SL, in lieu of financial payment, for playing on his 1974 Dark Horse Tour.[3]