Entrepreneurial approach is being proactive, innovative in their approach to their enterprise. Tourism is the largest growing industry in the world and Oman has the natural potential for it. The Sultanate of Oman has a diversified economy, unlike many of the gulf cooperation countries that rely almost entirely on oil revenues. Natural gas and several nonenergy business sectors, such as tourism, fishing, light manufacturing, and agriculture are expanding rapidly. Tourism is the most attractive area for entrepreneurs. From the perpesective of entrepreneurship, tourism provides a specific context that is perceived to be different from other industrial sectors in terms of identification of entrepreneurial opportunities and the process of their consumable tourism product. Small and Medium-sized Enterprises are the main drivers of job creation, growth and economic diversification (Gulf Research Centre, 2009).Oman is gradually reaping the benefits from tourism that justifies the strong focus given to this sector of the Sultanate’s economy, which has come a long way over the past decade and has proven to be an important new source of revenue; in keeping with the government’s aim of diversification away from overdependence on income generated from finite fossil fuels. The ever – Increasing scale of tourism, one of the fastest growing sectors of the global economy, is not only driven by human needs and a desire for travel but also by business opportunities to respond to increasingly complex human needs and a curiosities (Lee and Crompton, 1992).These opportunities are realized through the commercialization of nature, culture, traditions, history, religions as well as other commercial activities and human achievements. In order to examine the level of entrepreneurship and the factors that underpin such behavior in the tourism sector, it is necessary to understand the industry structure that is more complex, as opposed to other industrial sectors and, to a greater degree, integrated into a wider social and economical context.

Entrepreneurial approach is being proactive, innovative in their approach to their enterprise. Tourism is the largest growing industry in the world and Oman has the natural potential for it. The Sultanate of Oman has a diversified economy, unlike many of the gulf cooperation countries that rely a...