The study aimed to determine the difference in entrepreneurial values, cognitive attitude toward business, the business intention between ABM grade XII and the fourth-year college students of business management course. It also seeks to find out the effect of entrepreneurial values, cognitive attitude toward the business behavioral intention. The study found that entrepreneurial values, cognitive attitude toward business, and business intention of students are high and it further found that there is no significant difference between entrepreneurial values, cognitive attitude toward business, the business intention of ABM grade XII students, and the fourth – year college students of business management course. Thus, the hypothesis is rejected. It also found that there is a significant correlation between entrepreneurial values, cognitive attitude toward the business, and business behavioral intention. Therefore, the hypothesis is accepted.