多目标重返大气层载具（multiple independently targetable re-entry vehicle），又称分导式多弹头，简称MIRV。是多弹头发展的另外一个型态，也可以算是多弹头重返大气层载具的功能强化版。

MIRV也是在弹道飞弹的鼻端装载多枚核子弹头载具，这些载具的特点是他们能够各自攻击不同的目标。与多弹头重返大气层载具的最大差异就在于这两者之间可以设置攻击目标的多寡。

由于MIRV可以设置对不同座标的不同目标发动攻击，也就扩大了一枚弹道飞弹可以同时攻击的目标数目，降低需要的飞弹数目就能够达到相同的攻击目的。在增加一枚飞弹可以同时攻击目标数量的同时，也提高反弹道飞弹的作业和拦截难度。

A multiple independently targetable reentry vehicle (MIRV) is a ballistic missile payload containing several warheads, each capable of being aimed to hit one of a group of targets. By contrast a unitary warhead is a single warhead on a single missile. An intermediate case is the multiple reentry vehicle (MRV) missile which carries several warheads which are dispersed but not individually aimed. Only the United States, Russia, Britain, France, and China are known to have developed MIRV missiles.