This study was conducted to answer the question "whether there is influence entrepreneurial attitudes toward learning outcomes tenth grade students in SMK 4 Makassar". Thus, this study aims to determine the effect of attitudes towards learning outcomes entrepreneurial class X in SMK 4 Makassar. To that end, the results of this study would be useful: (1) Improve learning outcomes by improving students' attitude towards entrepreneurship subjects; (2) as input for all parties involved in the world of education, particularly entrepreneurial subject teachers in improving student learning outcomes; and (3) as a comparison to other researchers for further research purposes.This study is a verification that is correlational, meaning that the data and facts collected from the field is not manipulated, just to test the correctness of the theory as well as to validate the hypothesis, with a total population of 38 people. Data collection techniques used, namely, observation and questionnaires. Analysis of the data used are; Descriptive statistical analysis and statistical analysis infrensial. In analyzing the data using SPSS 20 software.The results showed; partially student attitudes and no significant positive effect on learning outcomes of entrepreneurship students in SMK 4 Makassar. At the significant level α = 0.05 with a regression equation Y = 65 591 + 0.271 X and the coefficient of determination (R2) of 0.085 percent, which means about 8.5 percent of entrepreneurial learning outcomes of students affected by the attitudes of the students, while the remaining 91.5 per cent are affected by other factors not considered in this study. Student attitudes insignificant variable (X) to the entrepreneurial student learning outcomes (Y) can be caused by several factors, one of them is the attitude of students is less enthusiastic in participating in entrepreneurship subjects. This is evident from the lack of attention to students when learning activities take place, this is due to the students' attention is divided for things that have nothing to do with the lessons that certainly can interfere with concentration and attention of students in participating subjects of entrepreneurship. Keywords: Attitudes and Learning Outcomes