Expanding knowledge frontiers through scientific procedures and methods is central to knowledge acceptability. It starts with identifying gaps in existing body of knowledge so far and considering this critical aspect, this paper attempts to examine theoretically the processes required for establishing knowledge gaps. Establishing knowledge for research inquiry and theory building involves a critique, review and evaluation of knowledge level so far, in addition, analytical interrogation of existing knowledge exposes gaps that are further explored. The different methods of knowing and acquiring knowledge were examined and these includes authority, tenacity, apriori and scientific. Their capacity to ensure valid knowledge creation through existing gaps vary accordingly but the scientific methods has identifiable, unbiased and objective thoroughfare to identifying knowledge and subsequent knowledge building through evengence of new theories there-of. The review here equally assert the seamlessness of the knowledge gaps building as new theories (knowledge) arising from previously identified gaps provides a platform for new critiques, review, evaluation and analysis for establishing new knowledge gap.