This paper aims to find out the relationship between the company size and its
intellectual capital. Few variables such as the number of employees, annual
turnover and most importantly total asset have been predetermined to specify
the size of the company. Ten small and ten big UK based companies using the
purposive sampling have been taken as samples. For calculation and analysis
the linear regression has been run using an online resource viz. www.fame.com.
Final outcome of the study shows that the IC tends to equal contribution in
market value of both the Big and Small companies.In some cases IC works more
for the small companies.