There are a number of significant factors involved in the decision to form a company based on scientific research. These include basic value elements such as market needs, competitive position of the scientific method, intellectual property and freedom to practice, costs to develop to a commercial product. Other factors that also have critical impact include the desire to disseminate the science versus the need to protect it and the time commitment/inventors ambition. These factors will be discussed individually and specific industry examples will be provided to illustrate the decision flow and the perception of perspective investors.