Most of the human actions are influenced by his attitudes (Karimnia, as cited in Oppenheim, 1990) and their attitudes control their intentions which, in turn, lead to their behaviors (Harris, 2008). The main purpose of this research is to identify the role that entrepreneurial attitude plays in the quality of services offered in Tehran movie theaters. Entrepreneurial attitude comprises four sub-scales of achievement, personal control, innovation and self-esteem (Robinson et al., 1991) and the present study investigates the role each sub-scale plays in providing services in the studied movie theaters. This is a quantitative- descriptive survey conducted in the form of a field study. The statistical population of the study is composed of all of the movie theaters in District 6, Tehran. Sampling was carried out using statistical census. Sample size was composed of 30 theater managers and owners of 11 active private sector theater managers. Data collection was carried out through interviews and a standard questionnaire (including 82 items). Data analysis was performed using SPSS (ver. 19). The results reveal that there is a relationship between achievement (Pearson correlation coefficient = 0.863), self-esteem (Pearson correlation coefficient = 0.616), personal control (Pearson correlation coefficient = 0.729) and innovation (Pearson correlation coefficient = 0.695) of the theater owners and managers in District 6 of Tehran and providing movie theater services. Also, there is a strong relationship between the entrepreneurial attitudes of the theater owners and manager and the quality of services they provide in the District 6 movie theaters of Tehran (R=1).