Abstract
The entrepreneurship is an important factor linked to an economic growth and social development, so has become an important topic for research. Many authors pointed it as a key competence that has to be taught and developed (ceein, 2007). Educational institutions are responsible for promoting a culture of entrepreneurship, tending to increase the collaboration, innovation and development of the "entrepreneurship" (learning to undertake). Therefore, the University of Yucatán (uady) has implemented the program "my first enterprise: playing to start up". This program has the financing of the Foundation Higher Education- Enterprise (fese) whose objective is to promote the entrepreneurial spirit in children from elementary schools with the intervention of students as advisers. This work describes the results and scopes for each educational level and analyzed the entrepreneurial levels achieved in both groups.