Some countries locate the entrepreneurship as a priority in the governmental politics, therefore they glimpse that this is an inductive tool of technological innovations capable to guarantee to the respective country a competitive economy in the globalizado world. In this context, promotion agencies are created the practical entrepreneur as the business incubator. From this reality, it is intended to analyze the existing relation between business incubator and entrepreneurship action. For this, one investigates the meanings that entrepreneurs incubation in the Technological Incubadora of Maringa attribute its action. The relevance of this study consists of approaching the relation incubation - entrepreneurship action using the based metodological theoretical referencial in the social phenomenology thought that if it bases on the conscience of the existence of the other. Semi-structured interviews were conducted with six entrepreneurs of the Technological Incubator of Maringa, and the data were analyzed from the principles of the phenomenological approach of Sanders (1982). It is distinguished that it is not pretension of this study to generalize its results, but, however, to approach thematic in question from a referencial centered in the subjectivity human.
