Intellectual capital includes many aspects such as economical, emotional, psychological, social and human characteristics. It also comprises different specializations such as informatics, accounting and financing. It may be dealt with at individual level, organizational level or environmental level. Since knowledge has become on the top of the social as well as the economic interests, scientists confirms the need to develop the researches to deal with knowledge issues to make it one of the financial assets of all organizations. Knowledge now is looked at as real measurable capital that can be initiated, stored, transferred and shared. This paper discusses the general framework of the intellectual capital, and proposes a model to deal with its complexities. The present model is comprehensive as it includes some aspects that are ignored in the study of the intellectual capital. It includes the psychological and the social items that lead to the integration of issue of the intellectual capital.