When it enacted the statute, did Congress consider corporations to be “victims” entitled to restitution under the MVRA? This answer has not been provided or discussed by existing case law applying the MVRA. This article answers this question. In addition, it highlights the possible issues a judge may encounter in the application and interpretation of the MVRA, the current use of the MVRA by corporations, and offers potential defenses a defendant could employ in challenging a corporate giant’s restitution request. Additionally, I discuss several policy arguments justifying the application of the MVRA to corporations as well those arguments that oppose it. Finally, I conclude with a discussion on the restitution the MVRA may provide to shareholders who qualify as victims under the statute.