In conjunction with multiple zeta values (MZV), the multiple \(t\)-value (MtV) is defined by \[ t(k_1,k_2,\dots,k_p)=\sum_{\substack{0<m_1<m_2<\dots <m_p\\ m_i:\text{ odd}}} \frac{1}{m_1^{k_1}m_2^{k_2}\cdots m_p^{k_p}}. \] It is well known that any multiple \(t\)-value can be written as a \(\mathbb{Q}\)-linear combination of Euler sums. In the paper under review, the author first shows that when all \(k_i\) are greater than \(1\), \(t(k_1,\dots, k_p)\) is a \(\mathbb{Q}\)-linear combination of multiple zeta values (MZV). Conversely, it is shown that every multiple zeta value is a \(\mathbb{Q}\)-linear combination of multiple \(t\)-value \(t(k_1,\dots, k_p)\) with \(k_i\in \lbrace 2, 3\rbrace\). Finally, the author proves some results on multiple \(t\)-values, as conjectured by M. Kaneko and H. Tsumura in their paper on multiple zeta values of level two [Tsukuba J. Math. 44, No. 2, 213–234 (2020; Zbl 1469.11327)].