The study aims to explore tertiary students' entrepreneurial ability of entrepreneurship-embedded internship program in education service industry. To achieve this goal, the study uses interviews, and panel discussions to confirm entrepreneurial ability. In addition, the study utilizes transformation of knowledge and ability to select representative knowledge items and to confirm the entrepreneurial ability structure of entrepreneurship-embedded internship program in education service industry through panel discussions. Entrepreneurs in education service industry should have these ten categories, total 42 items, such as essential professional knowledge item; that is, entrepreneurial skills, education ability, marketing ability, computer ability, service ability, and management ability, in order to cultivate entrepreneurs' abilities of education service industry effectively. Core entrepreneurial ability of education service industry entrepreneurs should include 13 items in total, including entrepreneurial skills, education ability, marketing ability and service ability and so on.