Political legitimacy entails a process of evaluation and eventually of judgment concerning whether or not, and to what extent, the exercise of political power (institutions, leadership, policies, and results) meets the conditions required by legitimacy. Despite the importance of the contribution of law to legitimacy, legitimacy cannot be purely and simply identified with and reduced to law. This is, in part, the case because law functions as an expression and vector of two other components of political legitimacy: values and consent. As such, this chapter is organized into three parts. First, I examine the meaning of values and consent and of their relationship in general. Second, I refer to the challenges that can be associated with values and consent. Third, I show how values and consent, provided that they are not the captives of these challenges, can operate as sources and criteria of evaluation and judgment of political legitimacy.