This study investigated the entrepreneurship spirituality and light entrepreneurship among micro small medium scale enterprises (MSMEs) in Niger Delta, Nigeria. The study adopted analytical cross sectional design and utilzed accidental sampling technique and quota sampling method. Characteristic of entrepreneurs practicing mindfulness, meaningfulness and consciousness with passion for light entrepreneurship. Accidental sampling techniques and Quota sampling chooses a group of people with certain characteristics. The sample size was determined via using the  Slovin's Formula which is in alignment with Taro Yamane Formula. Hence, 1000 entrepreneurs where selected accidentally in the Niger Delta, Nigeria, while the quota sampling was employed to choose the sample size of 286 respondents. The pilot study was based on parallel form reliability. Parallel reliability uses same instrument being divided into two question sets. The SPSS statistical software was used on five point likert scale, Kendall's tau_b was adopted on the non-parametric model because it analysis bivariate on ordinal scale (i.e. 5 likert scale). It exhibits monotonic function as measures of association between the explanatory variable and response variable on increasing or decreasing. Thus, the apriori expectations were founded to be positive outcomes because of the correlations among the moderating variable, explanatory variable and response variables. Hence, it is revealed that the alternate hypotheses were accepted, unlike the null hypotheses. Based on the findings and conclusion, this study contributes to the knowledge that Business and MSMEs should recognized light entrepreneurship as spirituality conceptual entity. Light entrepreneurship sparkled breathe into any business in the micro scale before in the long term extends to large scale. Using the Kendall statistic was adopted to synchronized spirituality metric on mindfulness, meaningfulness and consciousness. It could be recommended that light entrepreneurs should focus on the meaningfulness as drive to achieve their goals. Mindfulness should be utilized in businesses with complexity in the long-term. Consciousness and meaningfulness should be applied with caution so it will not cripple entrepreneurship journey