In computer science, a value may be a number, literal string, array and anything that can be treated as if it were a number. The exact definition varies across programming languages. Variables and subprogram calling sitess are mostly treated as values.
The distinction from object is subtle but one can say that objects include referencess while values do not. References, however, are commoly expressed as values too, notablely a pointer in C programming language. You may conclude that In C, therefore there is no difference between objects and values.
The use of a term value is useful in clarifying the exact meaning of assignments, copying, and comparison of objects. In the value model, for instance, objects itself are copied instead of references to it, they are treated as if they were numbers.