The values that younger (Millennial) versus older (non‐Millennial) students express in choosing a class are contrasted with the skills and attitudes they need to compete. The first half of the paper reviews current literature regarding Millennial student expectations, skill competitiveness, and work opportunities. This is followed by examining priorities on class section selection as a vehicle for investigating student values. The source of this data is an undergraduate state university business program populated by middle class, mostly white students. Survey data from 275 students in accounting classes is analyzed to ascertain the importance attached to 14 class attributes. The overall results suggest that instructors face a major motivational challenge. Student ratings indicate relatively low importance is attached to developing skills associated with professional success. The Millennial student response appears even further out of alignment with global labor market reality by placing a significantly higher value on low workload and less importance on analytical and computational assignments.