Among fourty-seven folk-tales collected during our field work, ten types can be classified according to their nature. The first group of the tales are creation myths under which we have the tales of (1) pinsəbukan or the origin of man and (2) the first human being. The second comprised the tales of cosmology. Included in this group are the tales of (3) shooting the sun, (4) sun, moon and stars, (5) great flood, (6) thunder, (7) earth quake and (8) bamboo in earth quake. The third group includes seven (9-15) tales concerning rulux or supernatural beings. The fourth group consists of the tales relating to food and production: (16) origin of crops. (17) a grain of millet, (18) origin of hunting, (19) drying up of the sea and the catching of fish. Other seven stories concerning sex form the fifth group: (20) the man with grand genital organ, (21) killing of adulterer, (22) killing of lover, (23) incest between father and daughters, (24) incest between brother- and sister-in-law, (25) the raper, (26) the adulterer, (27) the village without man. In the sixth group we classify three stories of family relations together, namely: (28) the story of plenty offspring, (29) the brothers and the bear, (30) the man who ate his own son. The seventh group includes the stories of animals and their relation to human beings: (31) domestication of dog, (32) the woman who changed into a monkey, (33) a girl who changed into a pigeon, (34) woman and bear, (35) girls and snake, (36) a baby and a snake, (37) eagle and baby, (38) a dog which bit a human head. Included in eighth group of our materials are ritual myths, auch as (39) sileq or the divine bird, (40) witchcraft, (41) the story of lilaŋ, (42) the origin of head hunting, (43) the story of head hunting, (44) the people from tausa, and (45) headman wilaŋ taija of piəxau. The last group contains miscellaneous stories, including (46) the story of migration and (47) the story of tattooing.

　　Using the materials above as the basis for the analysis of the life view and values of the Atayal people, we have identified six areas which are much concerned with the values of the people, mamely: (1) the ancestral spirits and the ritual rules, (2) working activities, (3) subsistence, (4) family relations, (5) sex, (6) human relations.

　　The ancestral spirits and their ritual rules are the center of the Atayal life view. The Atayal conception of the causes of human fortune and misfortune due to the inference of the ancestral spirits become evident in themes and actions of the stories. The warning to observe the ritual rules, which are the standard and norms for sacred and secular activities of the people frequently occurs in the text and the explanations of the informants. The value attributed to the observance of ritual rules is represented as operating in several areas basic to human welfare. The second value area identified in our analysis concerns working. This area has two aspects, i.e. industry and vigor both of which are indeed idealized in their way of making life. This area is also connected with the next one, subsistence, which centers on agricultural fertility and game supply. Both of which are obviously stressed in the myths. The fourth area concerns family relations. The tales provide evidences abhorrence of the incest and for the value of affection and friendship within the family circle. The moderate mood in training children is also attested. The next area of values concerns the regulation of sexual behavior. Although the theme of the stories show much imagination regarding sexual matters, the regulating of sexual behavior is emphasized everywhere as the basic element for the order of social life. The sixth area of value deals with human relations. Loneliness and companionship are the matters of concern to the mythological characters. Distrust of strangers and happiness and encouragement resulting from the company of fellow-men become obvious in various situations.

　　In combining the above analysis, and attesting the value areas with other aspects of culture, as shall be explained in the next section, we arrive at the conclusion that the Atayal people see the universe as an ordered one and man who is living in this ordered universe find himself in a passive position with regard to the supernatural powers, the rules of which man must observe to keep his society in order. Being industrious and vigorous in working, following the regulation toward other people and collectively observing the rituals are of greatest importance to them. Agricultural abundance and success in hunting are proofs for the satisfaction of the spirits, therefore are most valued by the Atayal.