Quantum entanglement between different forms of qubits is an indication of the universality of quantum mechanics. Entanglement transfer between light and matter, especially photon and spin, has long been studied as the central concept, but it remains technically challenging for single photons and spins. In this paper, we show paired generation of a single electron in a GaAs quantum dot and a single photon from a single polarization-entangled photon pair. We measure temporal coincidence between the single photo-electron detection and the single photon detection. Considering a single photon polarization is converted to an electron spin via an optical selection rule, the present result indicates the capability of photon to spin entanglement transfer. This may be useful to explore the physics of entanglement transfer and also for applications to quantum teleportation based quantum communication.