The Human Capital (HK), and Statistical Life Values (VSL) lack a common theoretical background, and di_er sharply in their empirical pricing of a human life. This paper makes four contributions to the theory, and measurement of the latter. First, we provide a uni_ed framework to formally de_ne, and relate the HK, and the VSL. Second, we use this setting to introduce a third life value calculated at Gunpoint (GPV), i.e. the maximal Hicksian willingness to pay to avoid certain, instantaneous death. Third, we associate a exible human capital model to the common framework to characterize the three life valuations in closed-form. Fourth, we structurally estimate the three life values. Our results con_rm the relevance of reduced-form HK, and VSL estimates, identify the role of technological, distributional, and preferences parameters, and clarify the formal links between the alternative valuations.