The article deals with the phenomenology and content of the entrepreneurial culture as an educational resource for training future specialists in market economy. The authors reveal the attributive features of the entrepreneurial culture, which characterize it as being business, creative, initiative, innovative, need - sensitive, predictive, pragmatic, labor -saving, competitive -productive, communicative, contractual, free, responsible -trusting and socially -oriented. Presenting the educational potential of the entrepreneurial culture the authors define its specific functions such as: informative -cognitive, organizing, transformative -creative, identifying, consolidating, representative -symbolic, aesthetic, worldview, moral and ethical. The didactic model of students’ introduction to the entrepreneurial culture was developed. It provides three areas of training: professional -business, communicative, as well as moral -ethical. The authors suggest using active methods of teaching including business and role -play games, case studies, trainings, business situations, method of training firm, online business games, club work, etc. as forms and methods of teaching students. Within the scope of experimental work, the authors distinguish four groups of pedagogical conditions of students’ involving to the entrepreneurial culture: organizational, didactic, methodological and educational.