The paper will reflect on Stefan Karlsson’s process of developing the business plan Poker E-­‐‑ Sports. This paper is intended to be read by (1) nascent entrepreneurs, (2) students in the end of their education whom is about to create a link between the academic learning’s and the first job, (3) university personnel involved in this development process and (4) stakeholders whom are about to read the business plan Poker E-­‐‑Sports. This reflection will chronology describe the development process with the decisions made and reflect upon how practical decision making connects with entrepreneurship theory. This paper describes the process at six headlines; (1) Business Idea, (2) Business concept (3), Business plan first version (4) Business plan middle version, (5) Business plan is it done? and (6) conclusion. This paper describes the process to create this business plan from the start of the idea to the complete business plan. In the conclusions I will reflect on the big picture and highlight what I will consider being my key leanings from this turbulent process.