This article considers Confucian Ethics as related to a step by step process into a moral system and an ethical educational system. It points out that the Doctrine of the Mean” encompasses the whole of the Confucian moral spirit. This article contends that “zhong” is an undeveloped value state. It must go through a process of “implementation” in order to achieve virtue as stated in the “Doctrine of the Mean”. The goal of this implementation is to achieve “the harmony of using the li”. This achievement would then embody the complete and non-biased character of the “undeveloped harmony”. This then appears as a communication between “harmony” in the mind and “sincerity” in the Dao of heaven. The ultimate realm of virtue in the “Doctrine of the Mean” comes from sincerity of the Dao of heaven being implanted as the “utmost sincerity” in man. Virtue in the “Doctrine of the Mean” is replete without being ruthless, and steady without being anxious. It is the cultivation of a person’s morality. The last part of this article abstracts modern values from the notion of “ultimate virtue”.