Abstract: The aim of this study is descriptive-correlation was conducted to evaluate the effect of spiritual intelligence on corporate entrepreneurship. The study population included all employees of the Post Office headquarters in Isfahan province, 80 people among which uses Morgan for example, an estimated 66 people and the sampling method was simple random sampling. The research tool is a questionnaire that the King 2008 Spiritual Intelligence Questionnaire and corporate entrepreneurship questionnaire Marguerite Hill with a few changes have been applied. Content validity of the questionnaire and confirmed its validity has been confirmed by factor analysis. Spiritual intelligence questionnaire by Cranach’s reliability equal to 0.92 and 0.90 reliability equivalent was calculated entrepreneurship. The analysis was conducted in two descriptive and inferential statistics inferential statistics; analysis of variance and regression analysis were used. The main hypothesis of the study results showed that the model is good and 69.9% of data using a regression model explained. The main hypothesis is confirmed and spiritual intelligence can be said that there were significant effects on entrepreneurship. Also according to the coefficient of determination adjusted for the dimensions of critical thought (0.442), personal meaning making (0.459), transcendental consciousness (0.389) and the expansion of consciousness (0.718) and the suitability of the fitted model can be concluded spiritual intelligence can explain entrepreneurship.