Protection values for three different Great Barrier Reef (GBR) sites were elicited to test t if the values could be easily transferred to other sites in the region. The sites were chosen to reflect substantial heterogeneity in extent, ecological composition and condition. Values were assessed for both local populations and for a distant population; residents of the state capital city of Brisbane. The results are encouraging for the use of benefit transfer, as values were robust to various site and population differences. No significant difference in protection values between the three local case studies could be identified. There was also no significant difference in values between the local population and the Brisbane population. However, some evidence for distance effects was identified for the Brisbane population, with closer sites valued more highly. There was some limited evidence that respondents have higher values to avoid potential losses compared to potential gains for REEF and SEAGRASS attributes, although this did not hold for the FISH attribute. One implication is that protection values are likely to be higher for closer reef areas at risk of loss than those with opportunity for improvement.