The purpose of this special communication is to emphasize the importance of balancing the physical therapy director's dual roles as fiscal manager and professional value setter. We will discuss the need for balancing these roles and our perception that professional values are underemphasized in many hospital-based physical therapy departments. The physical therapy director's professional values of commitment to high standards of patient care, professional growth, and self-discipline are presented, in addition to specific methods of conveying these values to others. These specific methods include providing a clear focus for the department, being active in patient care, and providing specific mechanisms to allow professional growth of staff members in a directed, but flexible, environment. Our contention is that these dual roles are required to maximize fiscal productivity and professional growth of the staff.