Gartner simply exposes the results of his factorial analysis, which we would like to comment upon. This factorial analysis relies largely on his judgement and interpretation. Gartner proceeded with an analysis of the contents in order to bring out ninety attributes associated with the definition of entrepreneurship. These attributes were evaluated according to Lickert’s scale (from ‘very important’ to ‘not important’) by forty-one experts, which led to the identification of eight factors or themes. This method, if common for researchers in this field, is not without its flaws, inasmuch as it does not take into account relations of inclusion. We would like to take this analysis a step further.