AIM: The entrepreneur coach is the supporter of individuals to improve and develop their skills through innovative learning to identify and detect opportunities. The present study was aimed to develop a systematic and conceptual model of entrepreneurial coaching that demonstrates the key categories of this structure. METHODS: It was a developmental-applied study and the data collection was qualitative. Purposive sampling and the snowball technique were used in this study. A total number of 16 semi-structured interviews were conducted with the senior managers and experts involved in mentoring small and medium-sized enterprises. Also, open and axial coding was used for data analysis. FINDINGS: Research analysis showed more than 212 subcategories were extracted from the interviews, 48 minor categories, 8 major subcategories and 8 major categories which including,basic and advanced objectives, mentees characteristics (entrepreneurial, general and personal characteristics), coach’, s characteristics (coaching knowledge and skills, personal characteristics, abilities, problem-solving), organizational conditions (structural, managerial, and cultural), entrepreneurial coaching actions (mutual concepts, mentors’,duties, mentees’,duties), results and achievements: personal advantages, organizational advantages (. CONCLUSION: The categories that form the entrepreneurial coaching model could be used on determining basic and advanced objectives, the characteristics of coachee and coach, organizational conditions and requirements, coaching actions and results and outcomes.