The present article aims to present the results of a correlational descriptive research, which had the objective to identify the entrepreneur attitude among managers from small and large hotels from the hospitality sector of Distrito Federal, as well as validating the instrument Entrepreneur Attitude Measurement Instrument – IMAE. The concepts entrepreneurship and entrepreneur´s attitude constitute the theoretic highlight of this article. The method applied was the survey technique, among a sample of 153 managers from 109 hotels (35 big ones and 74 small ones) and the data was collected by the scale IMAE, from Souza and Lopez Jr (2005), modified afterwards by the authors of this article. The main results show that the respondents' perceptions confirm characteristics of the entrepreneur attitude indicated by the theory. In the perception of those surveyed, managers from both small and large hotels possess a high level of entrepreneur attitude, with more prominence to the dimension Accomplishment, which means disposal, capability and inclination to take initiative, accept challenges, create goals and reach excellent levels of quality, productivity, growth and profitability. Small hotel managers plan, innovate and make more personal sacrifices than managers from the large hotels who, in counterpart, accept more challenges than the ones from small hotels.