The theory of corporations as moral persons was first advanced by Peter French some fifteen years ago. French persuasively argued that corporations, as persons, have moral responsibility in pretty much the same way that most human beings are said to have moral responsibility. One of the crucial features of French's argument has been his reliance on the idea that corporations are "intentional systems," that they have beliefs and desires just as humans do. But this feature of French's thought has been (...) left largely undeveloped. Applying some philosophical ideas of Daniel Dennett, this article provides support for French's contention that corporations are intentional actors by analyzing what is meant by the term "intentional system," and showing why corporations should be thought of as, in many important ways, indistinguishable from humans. (shrink)