Determined if attitude and income have effects on conservation behavior, using a survey of 102 farmers. Ss reported their beliefs and attitudes about conservation, responsibility, and profit-related values and results were evaluated using the M. Fishbein (1973, 1975) model of the attitude behavior relationship. Results show that income was a significant factor and had a moderating effect on the influence of conservation attitudes. Stronger conservation attitudes and higher income increased the probability of more soil conservation behavior. Ss with higher incomes tended to have weaker attitudes toward conservation action. The comfortable life value, which leads to more income, may have been traded off against the being responsible values, which were associated with conservation action.