The Church of Scientology (COS) has been the center of controversy and moral panics around the world. Many of its critics, including government and professional bodies suggest that it is a “destructive cult” with values in conflict with society. Against such views, it is argued that the CoS both reflects and relies on conventional values. The CoS is analyzed as a successful commercial enterprise which, seeking to achieve its goals, occasionally adopts illicit means. The CoS's business is also deviant in that it denies its commercial structure. Ironically, it is this very denial, this very deviance that helps explain its survival and success.