Today, universities have started to institute entrepreneurship program and entrepreneurship education. Having considered the imagination of entrepreneurship education, this article, will attempt to answer this question that what subject matters are to be presented by universal universities to entrepreneurship education? In a research which forms the fundamental part of this article, the researcher used the syllabus analysis approach to survey the entrepreneur education programs of 50 European and American universities. Findings reveal that all American universities had contained entrepreneurship program and units in starting work and affairs activities. Also, the lesson of entrepreneurship was presented in 21 institute work and affairs universities (equal to 42 percent). While financial risky investing and compiling risky commercial plan was teach in 29 and 15 universities. The general finding consideration shows that, the importance of entrepreneurship lessons are not the same. And, each of these lessons is meaningfully associated to the economical situation and high education and high education system of a given country.