Nowadays, there are some changes in the accumulation of capital. These changes are result of a shift from tangible goods to intellectual ones. At the one side, among human development discussions, understanding the importance and value of intellectual capital is a pivotal issue. Human development concentrates on human beings and their potentials to receive the sustainability and durance in improving the quality of life. And at the other side, in such debates intellectual capital plays a crucial role. Considering the elements of which IC is composed, measuring them and the manner they affect human development process are the subject matter of this article. Also, paying attention to the crucial role of IC as an item of human capital-and of course the most important part of it- in providing the strategies for protection of intellectual property is a significant issue.