There is a large and growing body of evidence that shows positive benefit between the human capital development and organizational performance. Market value depends lesser on tangible resources taking and emphasis human capital in organization. Selecting and retaining the best employee is one of the parts of equation. The organization should encourage individual and organizational learning by creating a supportive environment. Where in the knowledge can be created, shared and applied accordingly. We need to access the context where human capital is being discussed identification of key element of also required. We need to examine they are making an impact on performance of the human capital and also exploring mechanisms for identifying and measuring present human capital. Taking the evidence of this review, there is a close link found between to present human capital and performance of organizational and the same is very convincing. Empirical work has become more sophisticated. We need to move from single measures of HR to embrace combinations of HR practices and the findings are powerful.

KEYWORDS: Human Capital, Organizational Performance and Complementary form of Capital.