The Paper is an analysis of the approaches to corporate criminal liability and the reliance on Willful Blindness as an element of determining intent for corporate persons. The concept of Willful Blindness has gradually moved away from the fringes to the centre of the debate on how to determine intent when holding companies to account for criminal liabilities. This prominence attained by Willful Blindness has not convinced quite a number of Experts and Jurists that it is adequate as a substitute to traditional concepts of intents in criminal liability. Therefore the next arena of discourse in most criminal justice jurisdictions will be on whether Willful Blindness is adequate as a ground to determine mens rea in prosecution of companies. This paper will be conducting this analysis by reviewing the positions in the United States, United Kingdom and Nigeria.