Within the frame of the GERAM (Generalised Enterprise Reference Architecture and Methodology) developed by the IFAC - IFIP Task on Architecture for Enterprise integration, this paper presents a preliminary approach for the development of an Enterprise Engineering Methodology (EEM). The approach is currently limited to Entity requirements and Entity design phases of the GERA (Generic Enterprise Reference Architecture) system life cycle. It tentatively proposes a process to follow to identify user’s requirements and to perform system design. The approach of the proposal is based on the GRAI methodology. Relevant concepts and principles from CIMOSA and PERA also take part in the approach.