Entrepreneurship has been identified as an essential factor for creating job opportunities, generating income, increasing the standard of living and generally growing the economy. Rural development is increasingly associated with entrepreneurship, which is considered as a central force of economic one and can help to sustain and improve the quality of life in a rural area. Tourism involves mostly small enterprises, so the role of tourism entrepreneurs can be important for the development of rural tourism. Of all economic sectors, tourism is perhaps the one in which the greatest degree of involvement is needed by the entrepreneurial sector in formulating sustainable strategies. Especially in rural tourism, entrepreneurship has gained increasing importance as it is seen as a major driving force behind rural tourism. However, entrepreneurship demands an enabling environment in order to flourish. Entrepreneurial culture, climate, infrastructure, and support are important elements for such an environment. The creation of such an environment starts by the development of appropriate institutional support at the country level to address the supply of entrepreneurship, focusing on the number of people who have the motivation, financial means, and the skills to start a new business. The present paper emphasis on entrepreneurship opportunities available in Sadeibereni village of Dhenkanal district in orrisa, addressing the issue of entrepreneurship in rural tourism development. Tourism in general and rural tourism, in particular, is dominated by a small business where the spirit of initiative, desire to acheve and the ability to identify market opportunities and to fructify effectively are essential.