The aim of this article is to identify similarities and divergences in the entrepreneurship and investment attractiveness intensity. It also seeks to define the nature of this dependence, taking into account spatial differentiation in the scale of Polish provinces. Methods of spatial and statistical analysis based on data for all Polish provinces in Poland in 2008 and 2015 have been utilized in order to prove that the location values of provinces influence the intensity of entrepreneurship, as well as prove that inverse dependence is stronger. The analysis, while exemplifying a bilateral relationship in this respect, showed a lower value for a relationship in which entrepreneurship is a variable depending on the investment attractiveness. Entrepreneurship raises investment attractiveness around smaller industrial centers. The location, as an influencing factor of entrepreneurial development, is distinctive for the areas undergoing a succession of economic functions in urban areas.