In this paper I offer a brief historical perspective on the social teaching of the Church as it relates to the entrepreneur. I then offer a preliminary analysis of the vocation of the entrepreneur and show how the Trinitarian doctrines of the Father's providence, the Son's kenotic self-sacrifice and the Spirit's creativity in Rahner's pastoral writings relate to the vocation of the entrepreneur. Although he never constructed a specific and developed theology regarding the calling of the entrepreneur, I believe Rahner's exploration of these Trinitarian themes can serve to illuminate the nature of the entrepreneurial vocation and provide entrepreneurs with the basis for a spirituality that will provide both comfort and challenge as they pursue their distinct calling.