Abstract-This paper is to explore the entrepreneurial attitude and capacity of universities' students that could be cultivated and excited through off-campus internships program. A questionnaire-based survey was conducted. There are three types of separate questionnaire, for teachers, students, and business staffs were designed. There were 165 questionnaires delivered to teachers and 620 to students from 31 universities in Taiwan. There were 98 valid questionnaires from teachers were received, representing a valid response rate of 59.39%. There were 370 valid questionnaires from students were returned, representing a valid response rate of 59.67%. There were 60 questionnaires delivered to duty-free stores staffs and 52 valid questionnaires returned, representing a valid response rate of 86.67%. The results show that respondents generally agree that off-campus internships program can cultivate student's entrepreneurial attitude and excite their entrepreneurial capacity. Finally, there are sevel recommendations proposed.Index Terms-Off-campus internship, entrepreneurial capacity, entrepreneurship education, internship education.