  Standard model factorization can account for the large rate for $B^\pm \to
\eta' K^\pm$. The large rate for $B \to \eta' X_s$ is more problematic and
requires a ``cocktail'' solution. Individual contributions from factorization,
$b \to \eta' s g$, and ``intrinsic charm'' fall significantly short of the
observed rate. In contrast, the observed $\eta'$ yields are easily explained in
models with $B(b \to sg) \sim 15%$. Factorization can account for the entire
semi-inclusive $\eta'$ yield without violating rare decay constraints.
Implications for CP violation are discussed.
