In recent years, the issue of entrepreneurship opportunities, have been considered as a concept that can distinguish the realm of entrepreneurship from other areas of management and legitimize it as an independent field. In entrepreneurship opportunity literature, there are two main theoretical lines: the attitude of the people and the approach of the discovery of opportunity. Though many studies have examined at each of these approaches, sufficient studies have not been conducted on the relationship between these two approaches. The contradictions between the views of these two approaches have caused dispersion of entrepreneurship literature and there is still no agreement on how to answer the fundamental questions this field that is the origin and nature of entrepreneurship opportunities (ontology level) and the process of developing entrepreneurship opportunities (epistemology level). The purpose of this paper was to compare different perspectives concerning the origin and process of creating entrepreneurial opportunities and providing a typology [i] of these opportunities. This paper tries to contribute to solving the problem of literature dispersion in this area and contradictory approaches to the field of entrepreneurship opportunities by comparing and summarizing different perspectives in literature.