In order to meet economic needs and also create new businesses, entrepreneurship parties should be used. Therefore, the purpose of this research is to provide a model of entrepreneurial capacity in sports in the Kurdistan region of Iraq. The current research method is qualitative with Glazer's approach and of an exploratory type. The statistical population included university professors in the field of entrepreneurship, sports entrepreneurship and business. Field of study and having scientific publications related to entrepreneurship, having managerial positions and executive experience in entrepreneurship and sports business were among the selection indicators for the initial list of experts. The sampling method was used as non-probability sampling, with targeted selection and with maximum diversity or heterogeneity. The sample size in this research was equal to 16 people based on the theoretical saturation index. The measurement tool was an open interview and was analyzed based on three stages of open, central and selective coding. Based on data analysis, 63 primary concepts, 14 main categories were identified. The identified components include attracting financial resources, legal and legal infrastructure, creating demand for sports, specialized teams in entrepreneurship, education, institutionalizing the culture of sustainable development, improving environmental factors, using entrepreneurial capacities, promoting and promoting entrepreneurship for Creating entrepreneurial capacity was economic factors, social factors, cultural factors, political factors and structural factors.