The purpose of this chapter is to describe how teachers use and reflect on the work with entrepreneurial learning in preschool and school. The new Swedish curriculums for pre-school, compulsory school and upper secondary school 2011 state that children and students shall develop an entrepreneurial attitude. Entrepreneurial learning in preschools and schools are often seen as a diffuse scientific concept. Data, describe in this chapter were collected using a critical incident questionnaire, (Flanagan 1954; Hansson 1995; Rubin & Rubin 2004) in an - in-service course in which 84 teachers participate. The teachers were asked to observe their own pedagogical practice and identify critical incidents. In all, 154 critical incidents were presented in written form - including what and where the incident took place and who was involved, how the incident started, and how it ended. Each teacher assessed and argued whether these incidents were successful or less successful from what they interpreted as an entrepreneurial learning perspective. The results in this study show that entrepreneurial learning are included in different competences as creative, communicative, social and didactic competences.