The rapid advancement of Artificial Intelligence (AI) has transformed entrepreneurial practices globally, offering tools for predictive analytics, risk assessment, and strategic decision-making. However, the adoption and effective use of AI among small and medium-scale enterprises (SMEs) in South-East Nigeria remain limited. This study examines the impact of AI on entrepreneurial decision-making, specifically its influence on opportunity recognition and decision-making accuracy among SME owners and managers. A cross-sectional survey research design was employed, with data collected from 242 respondents across five states using a structured questionnaire titled Artificial Intelligence in Entrepreneurial Decision-Making Index (AIEDMI), validated with a reliability coefficient of 0.84. Data were analyzed using Spearman Rank Order Correlation Coefficient at a 0.05 level of significance. Findings reveal that AI significantly enhances both opportunity recognition and decision-making accuracy among entrepreneurs, enabling them to identify emerging market opportunities, optimize resources, and make evidence-based strategic decisions. The study concludes that AI serves as a vital enabler of effective entrepreneurial decision-making and business sustainability. It is recommended that SMEs integrate AI tools into their operations and invest in AI literacy and training to maximize strategic benefits and competitive advantage.