The purpose of this study is to investigate the criteria used in forming Chinese Thais’ surnames, the meaning of the surnames and the values reflected in those meanings. The study shows that there are two ways of forming a Chinese Thai’s surname. One is to have the trace of the phone or meaning of the original Chinese surname. This characteristic is represented by certain lexical items usually found in the first position of the surname. Another way is to coin a new name without any relation to the old Chinese surname. Thirty-four significant meanings were found in the surnames under the study. They occur with different frequencies and in different positions. Three most significant meanings are “excellence” “wealth” and “prosperity”. The meanings of the Chinese Thais’ surnames reflect some significant values : the Chinese Thais value excellence, wealth prosperity, power, success, honor, happiness, stability etc. They highly admire wisdom and educated people and value seniority. They believe not only in gods and supernatural beings but in Taoism, Confucianism and Bhuddhism, as well. Finally, the occupation they value most is being a businessman.