ABSTRACT. Undergraduate students (N=434) at multiple U.S. and Chinese universities completed the Entrepreneurial Attitudes Orientation (EAO) survey. Results indicated that scores on all four of the entrepreneurial attitudes were found to vary significantly as a function of students’ country of origin; however, contrary to anticipated the strongest attitudes were not all found among U.S. students. In addition, U.S. students were found to have greater previous exposure to entrepreneurial activity, specifically they were more likely to have both worked for a small business in the past and to have a small family business; very few students from either country indicated having owned their own small business. Interaction effects were also found for two entrepreneurial attitudes such that U.S students who had been exposed to a family owned business had exceedingly strong entrepreneurial attitudes. Consideration of the factors associated with attitudes, as well as attitudes themselves, is argued to be of importance as they are frequently associated with intentions to start a new business venture. pp. 1-20