According to a report from Fortune Magazine, Vermont is the state with the most entrepreneurs, while Delaware has the least (550 and 160 per 100,000 residents, respectively).  Some interesting findings: Atlanta is a highly entrepreneurial city that bucks its statewide trend, and Florida has experienced the greatest growth in woman-owned businesses.  The report also calculates a Small Business Survival Index based on factors such as personal income taxes and health care policy. See the complete list of states here.