The purpose of this study is to examine the opinions of physical education students and sport employers about the role of syllabus and content of lessons in the entrepreneurship of graduate physical education students. The research aimed to answer this question: Can the lesson contents have an effective role in creating an entrepreneurial ability among graduate physical education students. The research method was descriptive. 260 students and 49 sport employers who served as our statistical sample were selected from the sport sector of Ardabil province. For data collection, a researcher-made questionnaire including 44 closed-answer questions was used for students. The questionnaire was based on the 5-point Likert scale. The employers received the same questionnaire as well as two open-ended questions. The validity of these questionnaires were examined and approved by physical education professors and its reliability was obtained by Cronbach's alpha coefficient as 73%. The results showed no significant difference between two groups of employers (trainers and central managers) in their opinions about the conformity of physical education syllabus with job requirements (T=2.92, P=0.56), educational strategies through entrepreneurial centers (T=0.68, P=0.35) and the role of physical education faculties in improving entrepreneurial activities among graduate students (T=0.20, P=1.59). It is necessary to teach entrepreneurship to physical education students, to create an interactive situation among learning environments, to revise and modify syllabus and lesson contents according to social requirements, and to legislate laws that can support students' innovations in sport.