This chapter explores the relationship between culture and new entrepreneurship, highlighting the importance of understanding the cultural context in which entrepreneurship occurs. The author reviews existing research on cultural dimensions such as Hofstede's cultural values, postmaterialism values, and performance-based culture, and argues that cultural differences in entrepreneurial attitudes and behaviors are shaped by the relative importance placed on different cultural values. For example, cultures that prioritize uncertainty avoidance may be less conducive to new entrepreneurship, while cultures that value individualism may be more likely to support it. However, the author notes that other factors such as education, economic conditions, and government policies can also shape entrepreneurship. Understanding cultural differences is crucial for developing effective entrepreneurship policies and programs that take into account the unique characteristics of different cultures.