Purpose: The theoretical purpose of this study was to determine the essence of smart specialisation in local administrative units, together with the identification of its impact on the level of entrepreneurship and socio-economic development of spatial units. The empirical purpose was to indicate the relationship between the level of development of intelligent organisations (IO) in counties and the degree of entrepreneurship intensity. Design/Methodology/Approach: The paper uses the method of literature studies, the standardised sums method, the weighted correlation method and cartographic analysis. Findings: Intelligent specialisation in a local administrative unit (LAU) can contribute to the development of entrepreneurship and accelerate the socio-economic development of the area. Investment attractiveness is more important for stimulating the development of entrepreneurship than intelligent organisation in local administrative units at the county level in Poland. Practical Implications: Results of the research can be used by local administrative units to shape the development strategy of an intelligent organization as well as of a smart specialisation. They can provide valuable practical guidance and synergies. Originality/Value: The paper identifies key features of the smart specialization strategy. The paper defines the intelligent organizations development level index in local administrative units of the county level in Poland in 2018 based on a set of variables. A method of constructing typologies of local administrative units is based on indices determining the level of intelligent organization, investment attractiveness and entrepreneurship. The methodological concept can be used to assess the level of development of IOs in taxonomic units of different levels in different countries.