The main purpose of this research is preparing a suitable management and intelligence sample based on an intellectual capital or comparative approach. The present research is a correlation descriptive type which has been done by a survey method. In this research for gathering the required data , two self-constructed questionnaires have been used the intellectual capital and knowledge management have been used. In order to ascertain reliability , the content analysis method has been used (specialists opinion). The findings of the research showed that the model for ascertaining and rendering an ideal sample of knowledge management based on intellectual capital shall have a favorite value.
