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The aim of this survey is to investigate the cultural factors influencing the spirit of entrepreneurship among the Islamic Azad University students in Jahrom. The technique is survey and the standard value questionnaire of Schwartz, entrepreneurship tendency of Gorji KJ, the shared CULTURAL CAPITAL, socioeconomic status needs, and gender beliefs of Ahmadi were used for collecting the data. The statistical population of the study includes the MA and MSC students in 2009-2010. The sample of study was 335 students who were chosen through Cochran formula among 2106 ones. The results indicate that there is a significant relationship between the SELF-RELIANCE, readiness to change, motivation and CULTURAL CAPITAL of family variables with an ENTREPRENEURIAL SPIRIT (0.99 significance level) and the education level of mother with ENTREPRENEURIAL SPIRIT (0.95 significance level). Also, the relationship between gender stereotyped beliefs and the ENTREPRENEURIAL SPIRIT was not significant. Finally, the results of stepwise multiple regression test showed that SELF-RELIANCE, CULTURAL CAPITAL and the mother's level of education could explain 17.9% of ENTREPRENEURIAL SPIRIT changes.