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The law is often considered as a set of technical data that eludes all action and understanding, except by the select few. This concept is a mistake. Law is a system built by players who interact with one another. It is also a source of opportunities. Considering it as a system built of opportunities for the entrepreneur allows us to develop a theory of the law and entrepreneurship based on the relations between the different players and the norms and challenges it encompasses with respect to the management of possibilities and the position of the lawyer. Our research objective is to show that understanding only the law per se is an insufficient approach. The law is a dynamic and open system, in which the entrepreneur is not a mere agent but a true player. As a result, the entrepreneur needs a lawyer who is as well an expert as a facilitator.