Many prominent work and property development companies in the Swedish construction industry have today launched some form of housing construction system. These systems can have different degrees of flexibility and provide opportunities or constraints for the design, which thus affects the customer's opportunities. One of the many factors that have been identified as the cause of the launch of new products failure is the inability of companies to identify and meet the needs of its target audience. Research shows that there are often differences regarding what customers really value and what companies think they value. Such information gap creates risks for mistakes in corporate customer value creation.Purpose of this work is to contribute to a greater understanding of customer values related to housing construction systems. Specifically, this work aims to compare the perception of customer value for residential building systems between customer and supplier in Business to Business relationships.The results are based on data collected in a case study of the recently launched housing construction system VeidekkeMAX, on Veidekke Entreprenad in Stockholm. The study has been addressed as well representatives from various corporate clients to VeidekkeMAX as representatives from Veidekke Construction.The thesis results in a basis for different types of customer value, which can be linked to housing construction systems and a comparison of how these are consistent and differ between customer and supplier. Conclusion and discussion chapter discusses the results and their significance, as well as suggestions for further research in the area. The thesis shows that there are many similarities but also differences regarding to how customer and supplier perceived customer value. Some interesting conclusions where differences can be shown relate in particular to aspects of customer values such as trust, design, and energy / environmental issues.