AbstractIn this comment I challenge two of the arguments made in the paper, “Toward the Feminine Firm.” First I challenge the claim that Gilligan's work on gender differences in moral orientation provides a logically and empirically sound foundation for an alternative theory of the firm. I cite recent work that discredits any concise notion of a feminine ethic. Second I challenge the claim that, if such a firm were to exist, it would flourish in a competitive market economy. I suggest that, far from flourishing, such a firm will rapidly perish.