The Major Business Names in the Epstein Files

Why It Matters

Revealed ties force companies to confront reputational risk and potential regulatory fallout, reshaping stakeholder trust across the tech and finance sectors.

Key Takeaways

• Epstein files released over three million pages
• Emails link Musk, Gates, and other CEOs
• Documents contradict public denials of Epstein connections
• Reputational risk spikes for implicated corporations
• Regulators may scrutinize corporate governance practices

Pulse Analysis

The unprecedented release of Jeffrey Epstein’s files has sent shockwaves through the business community. By unveiling more than three million pages of emails, investigators have linked some of the world’s most recognizable CEOs—including Elon Musk and Bill Gates—to a network previously thought to be peripheral. These revelations not only challenge prior denials but also highlight how personal relationships can intersect with corporate decision‑making, creating hidden liabilities that investors and regulators now scrutinize more closely.

For corporations, the fallout is two‑fold: immediate reputational damage and a longer‑term governance overhaul. Boards are compelled to reassess due‑diligence protocols, especially around high‑profile external contacts, to prevent future entanglements that could erode shareholder confidence. Legal teams are also bracing for potential investigations, as documented evidence may trigger civil or criminal inquiries. The episode serves as a cautionary tale that personal networks, when exposed, can become strategic vulnerabilities demanding robust risk‑management frameworks.

The Epstein disclosures arrive at a volatile moment for the broader market. While Nvidia’s partnership with OpenAI and Waymo’s massive funding round dominate headlines, the underlying theme is heightened vigilance over corporate alliances. Investors are now weighing not just financial metrics but also the ethical and legal exposure of firms. As the Fed’s new chair navigates internal dynamics, the industry’s focus on transparency and accountability is likely to intensify, shaping capital allocation and strategic partnerships for years to come.

The Major Business Names in the Epstein Files

By Andrew Ross Sorkin, Bernhard Warner, and Niko Gallogly · February 2, 2026

Emails in Friday’s release of documents related to Jeffrey Epstein include correspondence involving Elon Musk and other notable business figures. Credit…Eric Lee/The New York Times

Andrew here. Lots of news is driving the conversation on Monday. The weekend was dominated by the release of more than three million pages of Jeffrey Epstein files — with emails that included some of the most bold‑faced names in the world. Separately, the tech sector is on edge over whether a $100 billion partnership between Nvidia and OpenAI was in danger; Jensen Huang, Nvidia’s CEO, has dismissed reports of friction as “nonsense.”

The market is still digesting what Kevin Warsh’s nomination as Fed chair means. Wall Street has largely welcomed the news, but keep an eye out for this: Warsh will probably need to mend relations within the central bank — after years of publicly criticizing sitting board members and calling for “regime change” — if he wants to steer the board in a new direction.

One final bit of news: Waymo is reportedly seeking about $16 billion in new funding at a $110 billion valuation. That raises the question of whether Alphabet would ultimately spin off the autonomous‑driving pioneer.

Who would appear in the Justice Department’s Epstein files has for months been the source of speculation among prominent names in the worlds of business, politics, academia and more.

So the department’s enormous release of files related to Jeffrey Epstein on Friday drew intense scrutiny. What has emerged so far is a wide web of bold‑faced names tied to the disgraced financier and convicted sex offender — including documents that appear to contradict public statements disavowing any association with Epstein.

Bill Gates: Epstein drafted notes to and about the Microsoft co‑founder in 2013, which included suggestions that Gates had extramarital affairs. In one email, Epstein attacked Gates for choosing to “disregard and discard our friendship.”

---

Andrew Ross Sorkin is a columnist and the founder of DealBook, the flagship business and policy newsletter at The Times and an annual conference.

Bernhard Warner is a senior editor for DealBook, a newsletter from The Times covering business trends, the economy and the markets.

Niko Gallogly is a Times reporter covering business for the DealBook newsletter.