Based on the Theory of Planned Behavior (TPB), the purpose of this study is to identify the antecedents of entrepreneurial intentions (EI) of university students in both Egypt and Scotland, UK. In addition, the research investigates the moderation role of individual cultural values and nationality on the relation between TPB cognitive predictors and entrepreneurial intention. Data was collected using self-administered questionnaire from 243 Egyptian university students. Whereas, Web survey was applied to collect data from 159 Scottish, UK university students. Structural Equation Modelling was applied to examine the research proposed model. The results confirm that both of attitude and perceived behavioral control are significant antecedents of Egyptian students' entrepreneurial intention. Yet, in the case of Scotland, UK, attitude was reported as the sole predictor of entrepreneurial intention. In addition, students 'individual cultural values did not moderate TPB cognitive predictorsentrepreneurial intention relation in both samples, meanwhile, nationality did. The study offers theoretical contribution by examining the moderating role of cultural values at the individual level, as well as contextual contribution by validating the research model in a cross-cultural setting namely: Egypt and Scotland, UK, were both represent two diverse cultural clusters in terms of the moderating role of individual Rasha H.A. Mostafa Accepted date 18/2/2021 Scientific Journal for Economic& Commerce 278 their rankings on Hofstede's cultural dimensions index. In addition, they both represent distinct types of economies i.e. efficiency versus innovation driven economies respectively.