The objective of the study is to determine the intellectual capital of Bellota-Colombia S.A. This work is the result of a macro-research project on intellectual capital carried out in Manizales companies, both public and private, of service production. In this macro-project, a follow-up of the theory that has been developed on the subject was carried out and an own perspective on the management of Intellectual Capital, as intangible in organizations, was assumed in a study of several cases. Then, an instrument was developed, according to three components, which were broken down into a series of categories that were operationalized in various indicators.