I review the book Design and the Creation of Value by John Heskett and edited by Clive Dilnot and Susan Boztepe in the second issue of the academic journal Dialectic—for which I also serve on the editorial board. I say of the book, “Because it focuses on design’s core rationale, my impulse is to pronounce this short, posthumously assembled volume as one of the most important texts ever offered on design. I argue that this is one of the field’s essential books.”