Goods of utility, in the final analysis, contain two parts of natural value and labor value: the natural value is created by god and given to us for free, the labor value is the human labor which is condensed in the commodity without any difference, and the commodity value is reflected by the labor value. The essence of human labor is the process of consuming the energy and life time of the body and doing physical work to the object of labor. The value of labor, W, is the square root of the product of the energy consumed by the worker, E, and the time spent on labor, T () . By discovering the formula of commodity labor value, we can design a new currency that conforms to the principles of freedom and fairness—the Talent (symbol: ), whose value corresponds to its value: , J is joules, S is seconds. The Talent can perform all the functions of a kind of currency.