Special Issue "Perspectives on Values and Value Judgments", edited by Stéphane LemaireInternational audienceWhen we describe an event as sad or happy, we attribute to it a certain emotional value. Attributions of emotional value depend essentially on an agent (and on his or her emotional responses); and yet, people readily disagree over such values. My aim in this paper is to explain what happens in the case of "emotional disagreement", and, more generally, to provide some insight into the semantics of value-attributions