The authors have presented their ideas for developing a powder sampling device in the I-Corps program sponsored by the National Science Foundation (NSF). This is an intensive customer discovery program developed to increase the economic impact of the research sponsored by NSF.The I-Corps program requires performing at least 100 interviews with potential customers in various industries. These interviews are essential to establish the need for a particular product or solution, and identify potential commercialisation partners and competition. The interviews have revealed the absence of Theory of Sampling (TOS) principles in many companies. The interviews are designed to identify the difficulties associated with current sampling practices that do not meet TOS principles.The I-Corps program is a significant challenge for scientists who often avoid discussing a concept in fear of losing their research idea. The program teaches how to obtain information without releasing the important intellectual property related to a product development idea. The I-Corps methods have been used to discover the prevailing ideas on sampling in various industries.I-Corps also teaches how to present ideas to investors; another significant challenge for a scientist. We are currently learning to present sampling and TOS to investors and business development experts, and will share some of these experiences.CITATION:Pinzn-de la Rosa, C, Rodrguez, V, Hormaza, M and Romaach, R J, 2017. Theory of Sampling meets the National Science Foundation I-Corps program, in Proceedings Eighth World Conference on Sampling and Blending , pp 351-354 (The Australasian Institute of Mining and Metallurgy: Melbourne).