Salman, Ramat TitilayoOlaniyi, T. A.Kasum, A. SFagbemi, T. O.2018-05-232018-05-232014-06. Salman, R. T., Olaniyi, T. O, Kasum, S. O & Fagbemi, T. O. (2014). The Influence of Intellectual Capital Efficiency on Company’s Financial Performance. Entrepreneurial Journal of Management Sciences, 3(1), 47-61. Published by College of Management Sciences, Al-Hikmah University, Ilorin, Nigeria.2276-9471http://hdl.handle.net/123456789/285This study examines the influence of intellectual capital efficiencies on companies’ financial performance measured by return on equity (ROE) in Nigerian companies for three years. To this end, annual report of 25 sampled companies were analysed using Value Added intellectual capital coefficient (VAIC) as proposed by Public (2004) using SPSS 16 software package. The results show that relationship exist between intellectual capital components efficiencies and companies ‘financial performance. Furthermore, structural capital has the highest correlation with companies’ financial performance (ROE) and Size (asset) of the sampled companies. Therefore, it is recommended that sampled companies should embark on policy that will improve their organizational structural facilitiesenHuman capitalstructural capitalcapital employedValue Added Intellectual Coefficientfinancial performanceNigeriaArticle