The main purpose of this study was to identify and analyze factors affecting development of entrepreneurship in complementary and processing industries of citrus products at Khouzestan province, Iran. The Statistical population of this study consisted of all managers in processing and complementary industries of citrus products in Khouzestan province (N=89). By census method all managers were selected for participation in the study. Return rate was 84% (N=75). The main instrument in this study was questionnaire which its validity was confirmed by a panel of experts and its reliability was established by calculating Cronbach Alpha Coefficient (a=0.87). Findings reveal that there were positive and significant relationship between willingness to creativity, risk oriented, responsibility, competitiveness, participation on education programs, attitude to entrepreneurship, income level, educational level and level of entrepreneurship. According to factor analysis, factors affecting development of entrepreneurship in complementary and processing industries were categorized into four groups consisting: development of cognitive and psychomotor domains, development of infrastructure equipments, improving economic policies and development of psychological characteristics that those factors explained 68.82% of the total variance of the research variables.