This book is about Intellectual Capital Efficiency on Financial Performance.Intellectual capital is the intangible value of a business, covering its people (human capital), the value inherent in its relationships (Relational capital), and everything that is left when the employees go home(Structural capital), of which Intellectual property (IP) is but one component. In this book a comparative study of relationship between Intellectual Capital Efficiency on Financial Performance of Banking and Non-Banking Financial Institutions in Pakistan is done which is not yet done so it is the prior study in this field. Panal data analysis was performed in this study.