Abstract
Empirical studies suggest there are marked differences between UK regions in the extent and quality of entrepreneurial activity. One tentative explanation suggests that the situation is caused by marked spatial variations in the number and quality of entrepreneurs. Another stresses regional differences in factor markets and entrepreneurial support mechanisms. This paper provides evidence from a hitherto unused data source, firms of accountants, on regional variations in the characteristics of entrepreneurs and the firms they found. Data are drawn from areas within the South-East, North-East and West Midlands. Broadly, firms in the South-East are found to be larger and to have more dynamic founders than their counterparts in other UK regions.