Going back to the definitions of entrepreneurship in education and presenting the academic research’s state of the art, and ongoing debates about entrepreneurial education, this report sets the theoretical background to Entrepreneurship360.‌ This OECD paper aims to clarify some basic tenets of entrepreneurship in education, focusing on what it is, why it is relevant to society, when it is applied or not and how to do it in practice. The intended audience of this paper is practitioners in educational institutions, and the basis of this clarification attempt consists primarily of existing research in the domains of entrepreneurship, education, psychology and philosophy. Where research is scarce the author of this paper will attempt to give some guidance based on own conducted research.