This paper examines how culture and gender shape entrepreneurial perceptions and intentions within Hofstede's cultural dimensions framework and gender role theory. We test whether gender differences exist in the way university students in three nations perceive barriers to entrepreneurship and whether gender has a moderating effect on the relationship between perceived barriers and entrepreneurial intentions across nations. Findings indicate significant gender differences in barrier perceptions. However, this gap is not consistent across cultures. Also, a moderating effect of gender on the relationship between barriers and entrepreneurial intentions is identified. Implications for research and practice are discussed.