The study aims to identify the reality of entrepreneurship culture at students and graduates of the department of physical education in the sultanate of Oman. The study handled the descriptive approach, and the questionnaire depended on three parts: the first part the extent of awareness of the entrepreneurship culture (13 item). The second challenges that hinder students and graduates in entrepreneurship (13 item). The third skills required in entrepreneurship (12 item). The questionnaire was applied on random sample of about (301) from the students and graduates of the department of physical education in the sultanate of Oman.