The purpose of this study is to investigate the effect of intellectual capital on their productive ability. The intellectual capital is categorized into three dimensions including human capital, structural capital, and customer capital. The firms listed on OTC high-tech industries in Taiwan are selected as samples. Both correlation analysis and multiple regressions are used to analyze the collected data. The result indicates that human capital, structural capital, and customer capital significantly affect the productive ability of high-tech firms. Therefore, intellectual capital is very important for the production of industry. Manager should emphasize these invisible properties like intellectual capital to gain more economic benefits for their companies.