Abstract: This study is the research results on historical sense of Sharia-Islamic law-values and their implementation in Gowa regency with sub discussion of Sharia conceptual as the ethics element, the public understanding about Sharia as the ethics element and the implementation of Sharia in Gowa society. The research method was based on field research by applying qualitative descriptive and the historical approach became the main method in this research in order to find the actualization of Sharia among Gowa societies. The data obtained in this research were analyzed qualitatively and then they were analyzed deductively, inductively and comparatively. This research formulated the findings that Sharia is same with the ethics element that set after admission and accepted Islam among the people of Gowa. The implementation of Sharia was loaded with the intellectual, moral, social and ritual values in Gowa regency. Sharia with the spiritual values related to the human nature that contains life sanctity aspect. The intellectual value was found in the history of the Gowa’s kingdom that local communities reached the high intellectual glory. The social value primarily concerned on the procedures of mutual relatinship among humans in family and muamalah’s law, the teachings of Sharia were also set it. The ritual value was the part of the most prominent of Sharia’s aspects from the religious rituals such as ceremonial procession of planting in the field and death. The research has implications for the importance of Sharia values as the ethics values in the community that must be preserved as long as they do not contrary with the Islamic teachings because they become a community identity symbol that has been inheritable by the past glory.