Starting up a new company is a trend under knowledge economy nowadays, however, the research of enterprise education and entrepreneurship are just in the beginning stage. Therefore, the issue of preparing and educating students to be a future entrepreneur is a raising star in Taiwan’s education system. In another aspect, Taiwan is developing its tourism to transform the industry from manufacturing industry to service industry. Thus, we need specialist and creative entrepreneur in tourism industry who are able to find opportunities and bring in profits. The main purpose of the study is to figure out the cognition of entrepreneurship of students majoring tourism. This research used an open-end questionnaire to execute the survey of 93 students. Moreover, additional six interviews were administered. The results showed that students do have basic concept of entrepreneurship, however, school education is still for the workers, not for risk taking entrepreneurs. Personal traits and family background also influenced their will to start up a new business. On school site, competitive activities design and teachers’ instruction style and value system could inspire students to devote to the voyager of stating a new business.