The Entrepreneuria Orientation (EO) has emerged as a important construct in the last few years. It has been used as a variable that allows to evaluate the impact of the innovations, proactivity and risk taking in bussiness performance. Besides the numerous studies, the discussion about this relationship is still open. In this study examined the influence of EO and bussiness performance by using data from 41 mexican software firms located in Yucatán, México. The findings show that EO are positively and directly associated with firm performance. The results confirm the positive relation of EO on a firm´s performance. These findings offer important theoretical and practical implications.