Hindu’s people believe that Pura Luhur Tambawaras  as a place which has two functions as spiritual activity and medication (usadha), in which the treatment is done to heal all kinds of disease both physically and mentally. Tamba or medicine which available in Pura Luhur Tambawaras is in the form of oil (tamba or medicine that we could drunk and tamba urut in which we could smeared the oil) and  tamba tirtha (the medicine which is comes  from a spring named Pangelukatan Sapta Gangga).The formulation of the problem that the authors say in the discussion on this paper are as follows: (1) The existence of Pura Luhur Tambawaras in Sangketan Village, Penebel District, Tabanan Regency; (2) The function of Pura Luhur Tambawaras in Sangketan Village, Penebel District, Tabanan Regency; (3) The values that contained in Pura Luhur Tambawaras Sangketan Village, Penebel District, Tabanan Regency. The purposes of writing this paper are: (1) To know  the existence of Pura Luhur Tambawaras in Sangketan Village, Penebel District, Tabanan Regency; (2) To know the function of Pura Luhur Tambawaras  in Sangketan Village, Penebel District, Tabanan Regency; (3) To know the values that contained in Pura Luhur Tambawaras Sangketan Village, Penebel District , Tabanan Regency.The results showed (1) The existence of Pura Luhur Tambawaras in Sangketan Village, Penebel  District, Tabanan Regency which is about the history and structure of the temple is divided into three structures staple (Tri Mandala), namely: jaba sisi, jaba tengah, jeroan as well as four structures of Pesanakan Temple namely Beji Saren Kangin, Beji Saren Kauh, Beji Pingit, Pangelukatan Sapta Gangga; (2) The function of Pura Luhur Tambawaras are adaptation, goal attainment, integration and latency; (3) The values contained in Pura Luhur Tambawaras in Sangketan Village, Penebel District,Tabanan Regency are the value of enjoyment, the value of life, the value of psychological and spiritual value.