It is quite clear that the Nigerian approach to corporate criminal liability is in tandem with the direction taken in the UK and the doctrinal affinity has indicated that the jurisprudence in Nigeria as well as its Jurists have taken a stand that hinges on the attribution principles. Thus in many ways the criminal justice system in Nigeria has accepted the conclusion that corporate persons, although juristic, can be held liable for criminal infractions. This Paper looks through the different doctrinal approaches that affords the Nigerian system the comfort of attributing acts of natural persons to a company in determination of its criminal liability. More so there is that concern that beyond the doctrinal struggles there are implementation and enforcement challenges to the whole idea of criminal liability of non-natural persons, such as corporate entities.