Intellectual capital is viewed as a sub-set of intangible y capital, where the term intangible relates to assets with¬out physical existence and capital refers to assets retained by the organization to contribute to future profits. Intangible resources are more likely to produce a competitive advantage because they often are rare and socially complex there by making them difficult to imi¬tate. Intellectual capital is "firm's overall or holistic capacity and capability which emerges from its creative and flexible orchestration and co-ordination of its human capital, innovativeness, competencies and capa¬bilities, streamlined processes and expertise. Intellectual capital bundles knowledge resources like constellation of employees, users, processes and tech-nologies and work enabling a company to make a dif¬ference to users.