A system and method for offer targeting is disclosed. According to one embodiment, a method for offer targeting may comprise: providing a plurality of offers and a plurality of groups, wherein each group comprises one or more accounts; maintaining an offer counter for each of the plurality of groups; and assigning the plurality of offers, in a predetermined order, to the plurality of groups by repeating the following steps: (1) assigning an offer to one or more groups, wherein the one or more groups are selected from groups that are pre-qualified for the offer based on a plurality of business rules, and the selection of the one or more groups is based at least in part on the offer counters of the one or more groups; (2) incrementing offer counters associated with the one or more groups; and (3) sorting the plurality of groups based on the incremented offer counters.