One of the components of measuring the productivity, quality and effectiveness of the higher education system is to cultivate the entrepreneurial spirit of students in any university. One of the most important influential variables in this component is critical thinking and tendencies and thinking styles. This descriptive-correlational study was conducted to investigate the relationship between critical tendencies in cultivating students' entrepreneurial spirit. The statistical population of the study included students of Kurdistan University who were selected as a sample using stratified random sampling method. The California Critical Attitudes Questionnaire (CCTDI) and the Entrepreneurial Mood Questionnaire were used to collect data. The results of this study showed that the average of entrepreneurship components among students of Kurdistan University is above average and also there is a high correlation (85%) between critical tendencies and entrepreneurial spirit. The results of this study confirm that those who have a high level of critical tendencies and truth-seeking, open-mindedness (intellectual), analytical, intellectual systematization, selfconfidence, curiosity and cognitive maturity in them. They are at a high level, have a higher entrepreneurial spirit, and are more likely to do new and original work.