In practice the importance placed on certain interests in insolvency is usually dictated by laws, rules, and the value that resides within the company and its assets. In certain circumstances the best value to be realised in a company rests with liquidation where the company's assets will be sold piecemeal, and the company will cease to trade. Corporate failure in these circumstances, rather than rescue, is in line with the general purpose of insolvency law, which is not to save all companies from failure, but only those that have a value that makes rescue viable. To address the value of failure, this chapter will first examine what is corporate failure before the implications of recurrent business failure on value are explored. Part four contextualises creative destruction and its relationship to corporate rescue and wealth creation. The final part of this chapter considers when should a company be rescued before the conclusions are considered.