Intellectual capital in actuality Lect.univ.dr.Nicolae Moroianu Drd.Daniela Moroianu A.S.E Bucureşti Abstract: Organizations that have employees with a superior intellectual capital, will gain remarkable revenue for a long period. Daily, it can be seen and analyzed tenacious battle that led large and small investors to attract in their own team staff with a high level of skill and education, which can meet the future requirements and demands of economy and society. How much this type of organization becomes a mass phenomenon so the named company will record a pace of more intensive development. Human capital lies in the ability of individuals, which are characteristic and remain the same in any social environment; it can be capitalized on the labor market in exchange for different economic resources. Key words: intellectual capital, human capital JEL Code: O15