Sex offenders' cognition has been the focus of extensive research, and a need to expand current understanding of cognitive distortions with regards to value, affect and function has been identified. This study examined the role of values in sex offenders' reasoning and decision-making within the context of relationship frames, using interviews from a sample of 27 adult, male, treated, child sexual offenders from within New Zealand employing a Grounded Theory Methodology. Results indicated that values formed an important part of offenders' cognition, were central to their sense of self, and critical to their perception of the world around them. Based on the clustering of values, the Sexual Offender Relationship Frames Model (SORF) was constructed. The SORF model and its implications results are then evaluated within the context of existing literature on the study of sexual offending.