This empirical study aims to explore sufficiency conditions for Entrepreneurial Resources and Counseling Activities on Entrepreneurial Performance. The study collected 111 questionnaires from entrepreneurs in Taiwan and applied fuzzy set qualitative comparative analysis (fs/QCA) to explore the sufficiency conditions for entrepreneurial environment and counseling activities on entrepreneurial performance. In a regression analysis, there was no significant finding regarding the effects of entrepreneurial counseling on entrepreneurial performance. However, the fs/QCA analysis results show there is high causal relevance of entrepreneurial environment, entrepreneurial counseling and a combination of these two on entrepreneurial performance. Specifically, when entrepreneurial environment are available, the results (Y) of entrepreneurial performance are probably yielded. When entrepreneurial counseling is available, entrepreneurial performance can be created. Finally, when a combination of entrepreneurial environment and entrepreneurial counseling are available, entrepreneurial performance can be yielded. This study suggests that fs/QCA is a useful method to provide a calculus of compatibility and thus to contribute to an enhanced understanding of entrepreneurial environment and counseling activities on entrepreneurial performance.