Over the past hundred years, American law has gradually – —and controversially –— expanded the speech rights of corporations. O O ver the same period, corporate speech has become pervasive, and now dominates most major channels of communication. C C orporate speech ranges from anodyne commercial appeals to expressions of ethical values to campaign finance payments. W W hen a corporation “speaks,” who should we understand is the real speaker? T T his chapter explores issues of speech attribution for corporations, and argues that the best approach is for attribution to turn on the corporate governance that produces the speech.