Summary: We compute the gravitational entropy of ‘spherical Rindler space’, a time-dependent, spherically symmetric generalization of ordinary Rindler space, defined with reference to a family of observers traveling along non-parallel, accelerated trajectories. All these observers are causally disconnected from a spherical region \(H\) (a ‘hole’) located at the origin of Minkowski space. The entropy evaluates to \(S=\mathcal A/4G\), where \(\mathcal A\) is the area of the spherical acceleration horizon, which coincides with the boundary of \(H\). We propose that \(S\) is the entropy of entanglement between quantum gravitational degrees of freedom supporting the interior and the exterior of the sphere \(H\).