Forming opportunity beliefs often requires creative mental leaps. These creative mental leaps are launched from a source—one’s existing knowledge. In the case of entrepreneurial opportunities, an example of a creative mental leap is from knowledge about existing markets to a new technology that could lead to products/services that satisfy that market. Alternatively, the creative mental leap could be from knowledge about a technology to a new market that could benefit from its introduction. Making these connections between a new product (or new service, new business model, or new technology) and a target market where it can be introduced is aided by the superficial and structural similarities between the source (e.g., the market) and the destination (e.g., technology). Superficial similarities exist when the basic (relatively easy to observe) elements of the technology resemble (match) the basic (relatively easy to observe) elements of the market. In contrast, structural similarities exist when the underlying mechanisms of the technology resemble (or match) the underlying mechanisms of the market. The entrepreneurial challenge often lies in making creative mental leaps based on structural similarities. This is best illustrated with an example based on a real case that Denis Gregoire from Syracuse University and me (Dean Shepherd from Indiana University) used as part of a study of entrepreneurial thinking.