Using the attention-based view, this study is concerned with two levels of board of directors? interaction relating to strategic entrepreneurship: (1) how individual board members may affect the attention of the entire board, and (2) how the board may affect the attention and resource allocation of the firm.  Unique to prior literature, this study considers contextual factors at each level of interaction and views the board room communications through unprecedented access. Multiple regression and negative binomial regression analyses are used to test the theoretical hypotheses