The main purpose of the research is to verify the effect of intellectual capital on organizational performance in manufacturing companies. The research adopted convenience sampling which took samples from the empirical studies of the Taiwan, china, and Spanish and Portuguese companies. The variables studied were individual capital, internal capital/structure and external capital/structure as the independent. The performance was in terms of market share, profitability, customer loyalty, long term suppliers as the dependent variables. The result shows that intellectual capital has a positive and significant effect on the organizational performance in manufacturing companies.