This study investigates the translation of metaphors from English to Vietnamese in the business textbook Blue Ocean Strategy (Kim & Mauborgne, 2005) and its Vietnamese edition, Chiến lược đại dương xanh (Kim & Mauborgne, 2007). Business discourse frequently employs metaphors to simplify complex strategic concepts, making their effective translation crucial for global audiences. Using a comparative textual analysis grounded in Conceptual Metaphor Theory (CMT) by Lakoff and Johnson (1980) and Newmark’s (1981) taxonomy of translation procedures, this research identifies and categorizes the metaphors used in the original text and analyzes the methods employed in their Vietnamese translation. The findings indicate a strong prevalence of structural (39%) and ontological (34%) metaphors in the source text, demonstrating the authors’ reliance on these types of figurative language to frame abstract business concepts. The dominant translation methods were Direct Image Reproduction (54%) and Conversion to Sense (39%), reflecting a dual approach: preserving original imagery where culturally acceptable and prioritizing clarity where direct translation might lead to ambiguity or cultural irrelevance. The study highlights key translation challenges, including conceptual complexity, cultural divergence, and the trade-off between conciseness and clarity. Recommendations are provided to enhance the translation of metaphors in future business texts for Vietnamese readers, emphasizing the strategic and varied application of translation procedures.