The purpose of this survey based research is to investigate the potential and opportunities of tourism entrepreneurship in Nasarawa state. The research was conducted using a qualitative approach to investigate the potential and opportunities of tourism entrepreneurship in Nasarawa State, which when developed; it can increase local revenue in the state by literature study, interview, observation and field research. The following tourism entrepreneurship opportunities were identified;Hotel and Lodging, Food and Beverages, Tour Operators, Transportation Sector, Travel Agency Business, Sports and Recreational Sector, The MICE Sector, Handy Craft and Unique Souvenir, Event planner and Entertainment. Therefore, the above tourism entrepreneurship opportunities are recommended to both the public and private investors that will want to venture into tourism related businesses.

Keywords : Entrepreneurship, Tourism, Tourism Entrepreneurship, Tourism Opportunities.