Recently,the importance of intellectual property in Malaysia has been attracting significant attentions by the government and university policy makers. Spin-off formation is a result of the manipulation of university intellectual property. Spin-offs originate from universities and research institutions established by the students and employees of these organizations. Universities are powerful drivers of innovation that can change this world through science and technology breakthrough and job creation. Having explained the significance of spin-offs, this book looks into the factors influencing the decision making process in creating spin-off companies in Malaysia,analyze reasons and identify who are involved the decision making process in spin-off formation.