The hypothesis that in-store value taking is positively related to online value co-destruction and co-creation is strongly supported. That is, our study is the first to confirm empirically that value is destroyed and created during showrooming activities. Using the lens of value co destruction (Plé and Cáceres, 2010) we confirm that showrooming behavior embroils the accrual and dissipation of value for different actors to the benefit and cost of different actors. Thus, from the customer's perspective value accumulates with each interaction with instore and online retailers prior to purchase. The transacting retailer benefits from this accrued value while the value offered by showroomed retailers is not reciprocated; rather, their resources are abused. Indeed, some online stores benefit from sales derived from in-store and online services and resources provided by competing firms.