It is a fact that Ibn Khaldun could not become the FOUNDER of sociology and although this is a dead issue now, but the query still remains as to ‘why he didn’t?’ hence; the review of this subject possesses subjectivity and desirability, as well. Meanwhile, before proceeding to such an issue, it must be confirmed that Ibn Khaldun was a sociologist and has had recognized himself as FOUNDER of sociology. As a matter of fact, the present article through its brief deliberation as well as taking into accounts of “researchers of Ibn Khaldun”, “his own account about himself”, and “Muqaddimah” tries to obtain the actuality behind this issue. Thereafter, to review the actual question, the paper focuses the frameworks of sociology of knowledge and sociology of scientific that why did Ibn Khaldun not achieve such a position despite of possessing theoretical capabilities. The issue has been responded through comparative study of two actual and virtual FOUNDERs: Although with respect to individual abilities, Ibn Khaldun possessed priority of excellence over Auguste Comte but with respect to the structural condition which is considered necessary for the emergence of sociological knowledge it was Comte who raised the banner of independence and practically became the FOUNDER of sociology.