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Entrepreneurship is important to economic growth. Intention to start business plays an important role to ensure the development of entrepreneurship. For most of newly business start-up, searching for a business opportunity is a challenging task. Developing a business idea is necessary before venturing into business. This article concern on the issue of whether men and women are differs in searching for business opportunity. Female and male have different way of thinking. The differences can be attributed to how they value their life. Men have been identified to have several advantages over women in occupational status, thus leads to women consideration for entrepreneurship ( Verheul & Thurik, 2001 ). The purpose of this study is to examine whether male and female differ in terms of idea generation for business opportunity. The aim of this research is to provide input for entrepreneurial training, specifically for developing business ideas among local community. The quantitative data collection has been conducted on 500 local populations in Lenggong Valley. It was found that men and women differ in some aspects of idea generation for business opportunity.