Abstract
This research discusses the entrepreneurship process with regard to opportunity recognition in the industries of IC design and digital content. The key issue is how to bridge the knowledge gaps by means of cross-border complementary knowledge, and to create entrepreneurial opportunities. Entrepreneurial teams who make use of international resource and knowledge systematically can often boost the entrepreneurship value by integrating cross-border complementary knowledge. With the knowledge linkage among organizations across border, the systematic and continuous gathering, management, integration, and efficient use of various resources, in the IC design and digital content are constantly evolving in a dynamic fashion. Accordingly, this research constructs a dynamic framework of ontology for linking knowledge asset and market opportunities to create value.