Entrepreneurship is one of factor that contribute to the nation’s economic development. The entrepreneurship education began to be developed in various countries because it is a means to educate and develop the students for entrepreneurship and to equip them with the skills and competencies needed to compete in the global market.  The Entrepreneurship education is not only as the responsibility of entrepreneurship subject teachers but there must be support from other subjects. Mathematics is one of the subjects that can develop thought processes in solving problem and be able to assist student in developing problem solving both in real world problems and in mathematical problems needed in development of entrepreneurial spirit. Mathematics is needed that is able to contribute in building the entrepreneurial spirit of the students, among them are learning mathematics problem based learning. Consider that there have been extensive studies related to learning mathematics problem based learning with a variety of recommendations to measure student’s success in learning mathematics so that mathematics problem based learning can be proposed to build student’s entrepreneurship spirit. This paper aims to review the mathematics problem based learning to build entrepreneurial spirit of vocational high school students based on 20 papers. This review found that the majority of mathematics problem based learning aims to determine the level of student’s success in learning mathematics. In this case, the mathematics problem based learning proposed is the mathematics problem based learning which is able to build the entrepreneurship spirit of vocational high school students.