Abstract:Entrepreneurial competence is a key element for enterprise’s competitive advantage. How does the outstanding entrepreneurial competence come from? The traditional research can be concluded to: economic functions perspective, characteristics perspective , and behavior perspective This discuss the mechanism of entrepreneurial competence differences from tacit knowledge learning perspective. Entrepreneurial competence include opportunity competence, organizational skills, strategic capabilities, relational capabilities, conceptual ability and commitment capacity. Entrepreneurial competence is mainly based on tacit knowledge. Tacit knowledge is a three-dimensional structure composed of content, context and orientation. Tacit knowledge is been influenced by entrepreneur’s everyday activities, values ??and cognitive ability. Different tacit knowledge structure lead to different entrepreneurial competence and performance.