According to the resource-based view, companies's valuable, rare, irreplaceable and inimitable strategic resources are vital for companies to create competitive advantage. It is assumed that the development of the intellectual capital, which is considered as a strategic resource, may be related to the corporate governance level and performance of the companies. The purpose of this research is to reveal the relationship between intellectual capital, corporate governance rating note and company performance. The method of research includes hypothesis. Secondary data will be used in the research and the data collection tools are the Corporate Governance Compliance Rating Reports published by the rating agencies which authorized by the Capital Markets Board (CMB) and the reports published by Borsa Istanbul (BIST) and the Public Disclosure Platform (PDP). While Intellectual Capital will be measured by the Market to Book Value Ratio (MV / BV), Market Value – Book Value (PD – DD) and Tobin's Q Ratio, corporate performance will be measured by the Return on Assets (ROA) and Return on Equity (ROE). The corporate governance rating notes will be derived from the reports of the relevant companies and main sections of the reports that are shareholders, public disclosure and transparency, stakeholders and boards of directors will be taken into consideration. In the probable findings of the research, it is expected that positive correlations between variables. The main limitation of the study is that since some of the secondary data have not been published, it will be taken into account the 2015 data when the analyzes are done. Proposals will be made for further work in the conclusion section