There is no single theory or model of entrepreneurship which is universally applicable in all contexts and situations. However we can accept that the arena for entrepreneurship is international and multicultural, and that it covers all forms of economic activity from rural and agricultural enterprise in developing countries to high-technology entrepreneur- ship. Also,,entrepreneurship can be practised in a range of organisations including new ventures, small and family businesses, social enterprises, corporate and public sector. As a result, it is ever-evolving, dynamic and innovative, so that a single theory or model is unlikely to be generally applicable. The purpose of this book is to propose an approach which can be used as a means of understanding, interpreting, making decisions, planning and acting for entrepreneurship in widely differing contexts. The central theme is the human learning process in the 'natural and social world' where opportunities can be found and created, and that is where we will start in Chapter 3.