This paper addresses an under-investigated thematic area of IT turnover personnel literature: IT Entrepreneurial Turnover. Drawing upon the IT Entrepreneurial Turnover model and following a grounded theory methodological approach, we introduce a conceptual construct, the IT Entrepreneurial Epiphany (ITEE), to describe the moment when the IT employee/future entrepreneur realizes that a critical aspect of the necessary conditions for her to quit her job and start her own business have been met. Five lower-level concepts compose the core category of IT Entrepreneurial Epiphany: the rules of the business game (in the corporation and in the market), the estimation of the risk involved in the new venture creation process compared to salaried employment, long-term considerations, the socio-economic context, and the dimension of time. We suggest that ITEE can inform the research on turnover behavior of IT and non IT personnel.