Burnout with its increasing prevalence has become a serious risk for medical students who experience challenging education process. Although many variables that affect burnout have been identified, the detection of interventions can provide an empirical basis for studies to reduce or prevent burnout. In this regard, our study aims to analyze burnout in terms of its correlation among values and psychological flexibility levels. The study was carried out with 81 fifth grade students doing internship in Cerrahpasa Medical Faculty during the fall semester of 2018-2019 academic year. In order to determine the socio-demographic characteristics of the research sample such as gender and age socio-demographic data form was used ,to state the levels of burnout in students Maslach Burnout Inventory Student Form was used, to evaluate the levels of psychological flexibility and rigidity, Acceptance and Action Questionnaire-II (AAQ-II) was used, and Values Scale was used to determine value preferences. Research findings show that psychological rigidity levels significantly predicted emotional exhaustion. It is shown that reduction in efficacy , another subscale of burnout, predicted by placing emphasis on intellectual values and the level of psychological rigidity. However there are low level significant relationship among burnouts subscales of cynicism, intellectual values and social values, it was found that these variables did not have a significant predictive power in regression analysis. In conclusion, our study provides preliminary data that attributing higher importance to intellectual values may reduce the burnout of efficacy, also it has shown that as psychological flexibility levels decrease, emotional burnouts increase where as perception of efficacy is decreases. The findings of the research are discussed with the relevant literature.