“It certainly hasn’t been by accident,†says Matthew Mikolajewski, manager of the city’s office of business resources. “It has taken lots of concerted effort to grow that entrepreneurial spirit.†That includes a renewed focus on entrepreneurship by the University’s business school, the establishment of a fast-growing University research park, half a dozen business and arts incubators, and plans for a new food science lab and incubator developed with the Environmental Protection Agency. The fact that Madison has the second most educated work force in the country and one of the best quality of life ratings makes it attractive to business owners of all stripes. “If you walk through one of our incubators, you’ll find everything,†Mikolajewski says. “You’ll find a software engineer right next to someone making crackers.â€