The surplus value theory is the fundament of the economic theory of Karl Marx. From the theory about the income distribution of the political bourgeois classic British economists, K. Marx critically inherited and clarified the content of wages and other forms in expression of the surplus value. The theory of income distribution of political bourgeois classic British economist built based on the content of total social income is distributed to three primary actors are hired laborers, capitalists, landlords. The objective and scientific analysis of the the political bourgeois classic British economists between the three basic classes, has laid the foundation for meaningful analysis of Karl Marx theory on exploitative relations in the capitalist society and the surplus value theory.