This study aims to present implications to the entrepreneurial learning theory and practice by examining the entrepreneurial learning process with the education of work perspective. This study traced eleven entrepreneurs' start-up processes. It analyzed those processes by examining three dimensions of them: learning with work, learning with others through work, and learning with work contexts. First, entrepreneurs learned and created value through work. The capacity for creating innovative value was not innate, but instead, it was formed as a result of learning. Second, entrepreneurs realized the importance of being together and being flexible in accepting others' opinions. They also realized that entrepreneurship's achievements and opportunities are possible only through collaboration. Lastly, the value and the meaning of work made the entrepreneurs overcome the process proactively without giving up even in uncertain and ambiguous situations. The research found that the context of value is critical for their learning, especially for their performance and innovation. Implications for the entrepreneurial learning theory and practice were discussed based on the findings.