We report the discovery of giant and anisotropic magnetoresistance due to the orbital rearrangement in a non-magnetic correlated metal. In particular, we measured the magnetoresistance under fields up to 31.4 T in the cubic Pr-based heavy fermion superconductor PrVAl with a non-magnetic doublet ground state, exhibiting antiferro-quadrupole ordering below 0.7 K. For the [100] direction, we find that the high-field phase appears between 12 T and 25 T, accompanied by a large jump at 12 T in the magnetoresistance ($\Delta MR \sim % \sim % $. These observations indicate that the strong hybridization between the conduction electrons and anisotropic quadrupole moments leads to the Fermi surface reconstruction upon crossing the field-induced antiferro-quadrupole (orbital) rearrangement.

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