Teacher skills in teaching are not only able to use ICT technology, but can provide students with the construction of previous knowledge with new knowledge. Therefore, entrepreneurship-based mathematics learning can be an alternative for students to understand the concept of material with students' daily experiences. However, the teacher has not yet prepared learning tools for the process of entrepreneurship-based mathematics learning activities. The purpose of this study was to describe the ability of mathematics teachers at West Karawang District Vocational Schools in designing entrepreneurship-based mathematics learning. This study uses a qualitative approach with a phenomenological design. The process of selecting participants used purposive sampling. Data collection techniques by combining data from observation, interviews and focus group discussions. The data analysis technique used is Interpretative Phenomenological Analysis (IPA). Based on the results of the research, it was obtained in designing entrepreneurship-based mathematics learning. The results showed that teachers had knowledge and skills related to entrepreneurship and the impact on learning mathematics. Based on the results of the analysis, it shows that there are teachers who still adhere to learning mathematics by simply providing material and requiring knowledge and skills about entrepreneurship-based mathematics learning. Therefore, training is needed related to entrepreneurship-based mathematics learning to update the knowledge and skills of teachers using the concept of entrepreneurship in learning mathematics.