The purpose of this study is to analyze the indicators and variables of intellectual capital and firm's performance as well as their relationships. For achieved the purpose mention above are been selected 52 firms in t Kurdistan province in Iran. In this study were used 3 component of intellectual capital such as human capital , structural capital and costumer capital, also for deification of firm's performance have been used of three dimension such as market valuation , profitability and productivity. Results indicated there are meaningful relationship between intellectual capital and firm's performance. Also the human capital have important role in enhance of productivity in Iranian corporative companies.