Abstract: The study investigates the influence of intellectual capital on firm performance of computer business in Thailand. Following to the existing literature, intellectual capital is an origin of value creation and innovative capability that leads to firm performance. Therefore, intellectual capital is important for a better performance of firms. The sample of 925 computer businesses in Thailand and statistics used are tested by ordinary least squared regression. Furthermore, response bias, validity and reliability were examined by researcher. The results reveal that organizational capital has an effect on value creation and innovative capability. Moreover, innovative capability has a positive effect with firm performance. Subsequently, managerial and theoretical contributions and suggestions for future research are presented.