Background: This paper deals with determinants of physical fitness and of a value system of the Polish Handball Federation's [Polski Związek Piłki Ręcznej] referees (N=61). The reference group theory describing the transfer of a value system within a group of referees constitutes the theoretical foundation of the paper.Material/Methods: The referees' age ranged from 19 to 59 years (M=30.56 years SD=7.16 years). The measurement was carried out by means of the Scheler Values Scale constructed by Piotr Brzozowski and the Questionnaire of Ethics constructed by Wiesław Baryła and Bogdan Wojciszke.Results: The results of the six basic hierarchies of values were analysed: sanctity, hedonistic, vital, aesthetic, truth, and moral. Comparisons of data obtained from a group of referees preferring common good ethics with referees showing low acceptance of the common good ethics have not revealed a considerably higher acceptance rate only in the case of values of truth and aesthetics values.Conclusions: The remaining hierarchies demonstrated considerable statistical variance. Further research on the determinants of referees' moral behaviours should focus on determining the impact of the subject's sex and a change in temperament traits on the development of a refereeing career.