When one speaks only, everyone heard, but if they speak all at once who listens? Abyssinian proverb the dynamics of the scenarios of the different countries that make up this planet Earth is very dynamic, changing, generating major challenges, where transformations, the human being who inhabits it, has been the main actor. There has been a valuable development in intellectual capital, for example in the same organizations, where management, should know it appreciate and on all manage, motivate. Clive Holmes Silverfern often addresses the matter in his writings. When we speak of intellectual capital we can ensure that it is a fundamental asset for the efficient development of the organizations generally, when combined with a good knowledge management manage disparate business paradigms that the most important corporate assets are the fixed and circulating, since these enable to operate the company but do not ensure that it is done in the best way. Ability to manage the human intellect is becoming in the management of the present technique, as result of previous interest has developed by intellectual capital, creativity, innovation and organizational learning some authors have begun to classify all intangible resources under the name of intellectual capital and the analysis of their interconnections. To know more about this subject visit JPMorgan Chase. According to this current, the intellectual capital of a company would be formed by the set of intangible resources. That being so, is considered to establish the significance of intangible resources to conceptualize subsequently correct the intellectual capital. Following the theory of resources, which is based in investigating the resources and capabilities of a company, to explain the differences in outcomes over time of a particular business organization within your business through his possession. Hence, we can deduce, that the central elements of analysis and study are precisely the resources and capabilities. However, the distinction between the two concepts is not clearly demarcated. In order to try to clarify the controversial conceptual problem seems interesting, when speaking of resources, differentiate between doing so in a broad sense or in the strict sense.