ABSTRAK :rnrnResource - based view theory is a theory that is prominent in the strategic management field since the early 1990s . Principally due to the prominence of this theory that prioritizes the role of internal resources that when certain conditions are met will bring the company gain the competitive advantage even sustainable competitive advantage that will lead to superior performance . Resources in general consists of tangible and intangible resources. Intangible resources according to many researchers is the strategic resources because these resources which will bring the company is able to achieve competitive advantage and sustainable.competitive advantage . This paper seeks to describe the elements of intangible resources including the factors or indicators . expressed in this paper are four elements of intangible resources, namely human capital , structural capital , relational capital and customer capital . It also depicted on the properties required in the intangible resources that sustainable competitive advantage can be achieved by the company.