LSW partner Dan Gitner and associate Gabi Friedman consider the complex legal and practical issues that arise when a firm discovers child pornography on a company server. It is illegal to be in possession of child pornography, but there is no safe harbor for a company that reports the contraband to law enforcement–even if the downloader acted in secret. At the same time, destroying the materials without making a report could be a crime in its own right. Dan and Gabi contend that there is a de facto duty to report, and they offer practical tips to a company that finds itself in this challenging situation.